Verriest, A.; Gaeremynck, A. - In: Competition and Regulation in Network Industries LIV (2009) 2, pp. 106-129
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 recoverable amount. However, valuing this recoverable amount is...
