measurement of goodwill and resulting impacts which are rather complex in case of business combinations achieved in stages. …

various aspects of the proposed standard, including elimination of pooling, non-amortisation of goodwill and consideration of …

intangibles or as goodwill. We investigate the consequences of the purchase price allocation on bidask spreads and analysts …

This study investigates determinants of goodwill impairment decisions and their disclosure quality. Under IAS36 … goodwill is subject to an annual impairment test in which the carrying amount of goodwill is not allowed to exceed the … engage in goodwill impairment or not, and thus determine financial reporting quality. We construct a sample of firms that …

This study investigates determinants of goodwill impairment decisions and their disclosure quality. Under IAS36 … goodwill is subject to an annual impairment test in which the carrying amount of goodwill is not allowed to exceed the … engage in goodwill impairment or not, and thus determine financial reporting quality. We construct a sample of firms that …

completed questionnaires representing 73% of the firms on the Copenhagen Stock Exchange that recognize goodwill on the balance …

accounting for business combinations. Measurement of goodwill according to the revised standards differs on principle from … current standards IFRS 3 (2004) and SFAS (2001). Goodwill based on the acquirer’s interest is replaced by the goodwill …

souhaitant redonner de la pertinence à l'information comptable, ont développé un vaste débat, autour du goodwill et de l …