Essays about: "Amélie Vachet"
Found 1 essay containing the words Amélie Vachet.
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1. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden
University essay from Umeå universitet/FöretagsekonomiAbstract : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. READ MORE
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