The value of discretion in Africa: Evidence from acquired intangible assets under IFRS 3

Tunyi, A. orcid.org/0000-0002-5761-931X, Ehalaiye, D., Gyapong, E. et al. (1 more author) (2020) The value of discretion in Africa: Evidence from acquired intangible assets under IFRS 3. International Journal of Accounting, 55 (02). 2050008. ISSN 1094-4060

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Authors/Creators:
Copyright, Publisher and Additional Information: © 2019 World Scientific Publishing. This is an author-produced version of a paper subsequently published in International Journal of Accounting. Uploaded in accordance with the publisher's self-archiving policy.
Keywords: Managerial discretion; IFRS 3; acquired intangible assets; business combinations; institutional quality; Africa
Dates:
  • Accepted: 4 December 2019
  • Published (online): 26 June 2020
  • Published: June 2020
Institution: The University of Sheffield
Academic Units: The University of Sheffield > Faculty of Social Sciences (Sheffield) > Sheffield University Management School
Depositing User: Symplectic Sheffield
Date Deposited: 12 Dec 2019 15:48
Last Modified: 01 Oct 2020 13:28
Status: Published
Publisher: World Scientific Publishing
Refereed: Yes
Identification Number: https://doi.org/10.1142/S1094406020500080

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