Place du Maréchal de Lattre de Tassigny
Paris, 75775
France
University Paris-Dauphine - DRM Finance
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Financial reporting, accounting goodwill, assets synergy, non-additive measures, Choquet's framework
Intangibles, Goodwill, R&D, Recognition, Domestic GAAPs, Usefulness, Relevance, Informativeness
Internally generated goodwill, Going concern goodwill, Synergy, Choquet integral, Residual income model
Internally Generated Goodwill, Synergy, Choquet Integral, Residual Income
Joint Audits, Audit Quality, Auditor Independence, Impairment Testing, Conservatism
IFRS 9, Loan Loss Allowances, Expected Credit Losses, Sovereign Rating
Goodwill, Non-additive accounting-based valuation, Synergies, Choquet capacities, Growth options, Productive efficiency
Choquet capacities, Goodwill, Growth options, Non‐additive accounting‐based valuation, Productive efficiency, Synergies
Stock options, Exercise behavior, Probability weighting, Employee sentiment
Customer Satisfaction, EPS Forecast Errors, Value Relevance, ACSI, GMM Dynamic Models
Customer Satisfaction, ACSI, Forecast Errors, Dynamic Panel Models
