Narrative disclosure quality and the timeliness of goodwill impairments
Year of publication: |
2022
|
---|---|
Authors: | Iatridis, George ; Pappas, Kostas ; Walker, Martin |
Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 54.2022, 2, p. 1-24
|
Subject: | Annual report narratives | Disclosure quality | Goodwill impairments | Signalling | Timeliness | Geschäftswert | Goodwill | Unternehmenspublizität | Corporate disclosure | Öffentlichkeitsarbeit | Public relations | Auskunftspflicht | Disclosure regulation | IFRS | Berichtswesen | Reporting | Narrative Methode | Narrative method |
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