Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model

By Yuan Ding, J. Richard, Hervé Stolowy. 2008

115 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/fa4cead72d62b51ee4d512aac4947c23945e29e3

How researchers see this paper

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In Accounting

1. Alexandre J M Rambaud
2. J. Richard

In Strategy and Management

1. Alexandre J M Rambaud
2. J. Richard

Citations in the corpus

• The "Triple Depreciation Line" instead of the "Triple Bottom Line": Towards a genuine integrated reporting (2015, background): “In spite of this attack, backed by the IAS/IFRS, the accounting depreciation goes on dominating the scene for a large part of assets notably tangible assets such as machinery and buildings as well in official standards as in practice (Richard et al. 2008).”