Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?: Finnish evidence

Author: Pajunen Kati   Saastamoinen Jani  

Publisher: Emerald Group Publishing Ltd

ISSN: 0268-6902

Source: Managerial Auditing Journal, Vol.28, Iss.3, 2013-03, pp. : 245-260

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Abstract