IMPACT OF GOODWILL AND BRAND NAME ON EARNINGS QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
As a result of globalization, intangible assets have appeared to be a key factor in the valuation of today’s business enterprise. There, quite number of organizations in support of inclusion of intangible assets in firms’ financial statement and disclosure of information on it. However, there are a lot of subjectivity surrounding the intangible ass...