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Which Is better, Amortization or Impairment of Goodwill?: An Analysis from the Viewpoint of Shareholder Utility and Management Incentive

机译：商誉的摊销或减值哪一个更好？：从股东效用和管理激励的角度进行分析

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花村信也;
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3. Management discretion and the role of the stock market in goodwill impairment decisions - evidence from Finland [J] . Jani Saastamoinen, Kati Pajunen International journal of managerial and financial accounting . 2016,第2期

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7. Which Is better, Amortization or Impairment of Goodwill?: An Analysis from the Viewpoint of Shareholder Utility and Management Incentive [O] . 花村信也 2014

机译：哪个更好，摊销还是商誉减损？ - 从股东效用和管理激励的角度分析

Which Is better, Amortization or Impairment of Goodwill?: An Analysis from the Viewpoint of Shareholder Utility and Management Incentive

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