Corporate Social Responsibility and Goodwill Impairment
企业社会责任
业务
商誉
会计
社会责任
作者
Joanna Golden,Li Sun,Joseph H. Zhang
出处
期刊:Accounting and The Public Interest日期:2018-12-01卷期号:18 (1): 1-28被引量:4
标识
DOI:10.2308/apin-51971
摘要
ABSTRACT This study examines the relation between corporate social responsibility (CSR) and goodwill impairment. We rely mainly on the stakeholder theory and adopt the Posner (1974) public interest...