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Keywords: US GAAP
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Journal Articles
Journal of Applied Accounting Research (2020) 21 (4): 783–798.
Published: 01 July 2020
... as indicators of professional skepticism and conservatism predict accounting professionals' critical views of goodwill accounting under US GAAP. Design/methodology/approach Statistical analyses of a survey of accounting professionals in the Pacific Northwest region of the United States. Findings...
