Understanding Stock Price Crashes: The Influence of Goodwill and Economic Policy Uncertainty
This study examines the impact of goodwill and its impairment on stock price crash risk. While prior research has explored the role of intangible assets in crash risk, this study focuses specifically on goodwill due to its discretionary accounting treatment, which creates information asymmetry be...
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| Format: | Article ou chapitre numérique |
| Langue: | Français |
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2026
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| Accès en ligne: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |