Carlin and Finch, this issue, compare goodwill impairment discount rates used by a sample of large Australian firms … opportunistically select goodwill discount rates subsequent to the 2005 introduction of International Financial Reporting Standards … (IFRS) in Australia. This is a worthwhile objective given that IFRS introduced an impairment regime, and within this regime …

is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian …This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …

IFRS by documenting the association between the market value of European listed firms and the book value of their goodwill …Purpose – The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when … 2007 in IAS/IFRS to investigate the empirical relationships between market value of European firms and book value of their …

lines of thought regarding goodwill accounting under IFRS. According to the first line of thought, managers of listed … favorable attitude towards the IFRS procedures of goodwill accounting. Big Four auditors seem to favor goodwill accounting under …Purpose – The purpose of this paper is to explore auditors' perceptions of goodwill accounting under international …

focuses on the IFRS applications in 2005 in Turkey. Particularly has dealt with the following research questions: First, what … has been the position statement of the goodwill and the deferred taxes on the financial statements investigated? Second …, what has been the importance of the amounts of the goodwill and the deferred taxes on financial statements investigated? In …

of subsidiary at the date of acquisition. Current IFRS (IFRS 3, IAS 27 and IFRS 10) are based on economic entity concept …