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  1. 1
    Goodwill Accounting Under the IFRS Impairment-only Approach? An Asia-Pacific Study
    by Nguyen, Canh Tien
    Published 2019
    Subjects: “...Accounting Discretion...”
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  2. 2
    Motivation and Information Content of Consistency in Non-GAAP Reporting
    by Su, Li
    Published 2020
    Subjects: “...Managers' opportunistic incentives...”
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