@unpublished{filip:hal-03031846, TITLE = {{Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement}}, AUTHOR = {Filip, Andrei and Lobo, Gerald and Paugam, Luc}, URL = {https://hec.hal.science/hal-03031846}, NOTE = {working paper or preprint}, HAL_LOCAL_REFERENCE = {ACC-2020-1400}, YEAR = {2020}, MONTH = Nov, DOI = {10.2139/ssrn.3704191}, KEYWORDS = {Goodwill impairment ; enforcement ; cash flow management ; valuation assumptions}, HAL_ID = {hal-03031846}, HAL_VERSION = {v1}, }