estimation risk. We examine compliance levels with IFRS 3 and IAS 36 mandated goodwill related disclosure and their association … statistically significant negative relationship between the ICC and compliance with mandated goodwill related disclosure. Further …, we split the sample between firms meeting (or not) market expectations about the recognition of a goodwill impairment …

method for goodwill introduced by SFAS 142 and IAS 36. Our research hypothesis is that financial markets should have no … significant reaction to the goodwill write-off following the impairment test, since the latter's outcome represents an economic … & Poor's Europe 350 index over a three-year period, taking note of goodwill write-off announcements and relating them with …

2011, and measure compliance with IFRS goodwill disclosure requirements utilising a disclosure index. Corruption is …