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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2022) 30 (4): 381–397.
Published: 05 July 2022
... © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Bargain purchase Japan Mergers and acquisitions (M&A) Negative goodwill Post-M&A operating performance The IFRS, US GAAP and JGAAP require firms to recognize NGW immediately...
