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The Impact Of Information Disclosure On Goodwill Impairment In Merger And Acquisition Decision In Nigerian Banks, Yusuf Alkali Muhammad
The Impact Of Information Disclosure On Goodwill Impairment In Merger And Acquisition Decision In Nigerian Banks, Yusuf Alkali Muhammad
Yusuf Alkali Muhammad
The need for quality accounting information is to bring investors’ in an economy. Investors require financial position of business asset to be prepared in line with the international accounting standards. Investment decision really on the quality of information received on the business. Assets and liabilities porting is part of good accounting reporting. Therefore, Goodwill as an asset requires quality reporting in accordance to the Nigerian GAAP. Recognition of Goodwill in accounting reporting has been a major challenging issue even though its recognition has been provided in the accounting regulations. Provision of goodwill impairment in Nigerian banks has been provided on …
Informal Opportunity Among Smes: An Empirical Study Of Denmark’S Underground Economy, Shahamak Rezaei, Marco Goli, Leo Paul Dana
Informal Opportunity Among Smes: An Empirical Study Of Denmark’S Underground Economy, Shahamak Rezaei, Marco Goli, Leo Paul Dana
Leo- Paul Dana
Based on interviews with (legal and illegal) immigrants to Denmark, meetings with stakeholders and with experts in the field, this article addresses issues regarding the underground economy. Our findings show that, in Denmark, the existence of an underground economy makes it possible for semi-compliant and non-compliant immigrants to make a living. We suggest that the underground economy in Denmark will continue to provide networks of illegal residents with opportunities for informal economic activities as trust allows entrepreneurs to function below the radar, by owning enterprises registered using the names of people who are legally in this country.