# Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research

> Research article (European Accounting Review, 2021) · cited 45× · AI/ML

**Wikidata**: [openalex:W3209175070](https://www.wikidata.org/wiki/openalex:W3209175070)  
**Source**: https://4ort.xyz/entity/empirical-goodwill-research-insights-issues-and-implications-for-standard-setting-and-future-research