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Folia Oeconomica Stetinensia
Volume 22 (2022): Issue 1 (June 2022)
Open Access
Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk
Bilal Kimouche
Bilal Kimouche
| Jun 18, 2022
Folia Oeconomica Stetinensia
Volume 22 (2022): Issue 1 (June 2022)
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Published Online:
Jun 18, 2022
Page range:
111 - 129
Received:
Dec 14, 2021
Accepted:
Mar 30, 2022
DOI:
https://doi.org/10.2478/foli-2022-0006
Keywords
Earnings management
,
Discretionary accruals
,
Intangible assets capitalization
,
Goodwill recognition
,
Depreciation and impairment of intangibles and goodwill
© 2022 Bilal Kimouche, published by Sciendo
This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.