GUIDRY, R.; JOHNSTON, J.; LAO, B. Who Makes the Call on Goodwill Impairment Charges: CEOs or CFOs?. Journal of Accounting and Finance, [S. l.], v. 23, n. 3, 2023. Disponível em: https://articlearchives.co/index.php/JAF/article/view/5791. Acesso em: 12 oct. 2025.