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Economic Research-Ekonomska Istraživanja Volume 29, 2016 - Issue 1: Including Special Section: 7th International scientific conference by Juraj Dobrila University of Pula and Istrian Development Agency
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Articles

The impairment test of goodwill: an empirical analysis of incentives for earnings management in Italian publicly traded companies

Bojana KorošecFaculty of Economic and Business Sciences, Department of Accounting and Auditing, University of Maribor, Maribor, Slovenia
,
Mateja JermanFaculty of Management, Department of Accounting and Auditing, University of Primorska, Koper, SloveniaCorrespondence[email protected]
&
Polona TomincFaculty of Economic and Business Sciences, Department of Quantitative Economic Analysis, University of Maribor, Maribor, Slovenia
Pages 162-176 | Received 11 Jul 2013, Accepted 05 Feb 2016, Published online: 29 Apr 2016

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