Peer effect in the initial recognition of goodwill
This study investigates the peer effect in the initial recognition of goodwill. We find that firms imitate their peers in the initial recognition of goodwill. The higher the tendency for imitation, the higher the proportion of goodwill recognized. Imitation behavior in the initial recognition of goo...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2020-03-01
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| Series: | China Journal of Accounting Research |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309120300010 |