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and inflation rates. China has recently adopted International Financial Reporting Standards (IFRS) in her efforts to …
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International Financial Reporting Standards (IFRS) in an effort to improve the quality of information available for risk management … and for pricing of risk. This paper analyzes the gains in transparency from the implementation of IFRS in Europe as of …
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firm does not equal satisfactory transparency for the outside shareholder.However, the implementation of IFRS/IAS 1 in the …
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goodwill balance for any impairment. Therefore, goodwill impairment may contain valuable incremental information about the CEO …'s ability which the board can utilize for CEO retention decisions. Consistent with this expectation, we find goodwill … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …
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