Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts
Year of publication: |
February 2018
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Authors: | André, Paul ; Dionysiou, Dionysia ; Tsalavoutas, Ioannis |
Published in: |
Applied economics. - Abingdon : Routledge, ISSN 0003-6846, ZDB-ID 280176-0. - Vol. 50.2018, 7, p. 707-725
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Subject: | Mandatory disclosures | value relevance | analysts' forecasts | intangibles | impairments | IAS 36 | IAS 38 | IFRS | Immaterielle Werte | Intangible assets | Nachhaltigkeit | Sustainability | Unternehmenspublizität | Corporate disclosure | Prognose | Forecast | Finanzanalyse | Financial analysis | Informationswert | Information value | Geschäftswert | Goodwill | Auskunftspflicht | Disclosure regulation |
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