Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa
Year of publication: |
2024
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Authors: | Louw, Elmarie ; Hall, J. H. ; Brümmer, L. M. |
Published in: |
South African journal of accounting research. - Abingdon : Routledge, Taylor & Francis Group, ISSN 2376-3981, ZDB-ID 2822517-X. - Vol. 38.2024, 2, p. 91-112
|
Subject: | goodwill impairment disclosure | goodwill impairment disclosure compliance | reasons for goodwill impairments | IFRS 3 | IAS 36 | Geschäftswert | Goodwill | IFRS | Unternehmenspublizität | Corporate disclosure | Südafrika | South Africa | Auskunftspflicht | Disclosure regulation | Unternehmensbewertung | Firm valuation |
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