のれんは償却すべきか,減損すべきか : 株主効用と経営者インセンティブの観点からの考察
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- Material Type
- 記事
- Author/Editor
- 花村 信也
- Author Heading
- Alternative Title
- Which Is better, Amortization or Impairment of Goodwill? : An Analysis from the Viewpoint of Shareholder Utility and Management Incentive
- Periodical title
- 産業経営 = Waseda business review / 早稲田大学産業経営研究所『産業経営』編集委員会 編
- No. or year of volume/issue
- (50):2014
- Issue
- 50
- Pages
- 77-90
- Publication date of volume/issue (W3CDTF)
- 2014