Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118
accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment … (IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … it does lead to more timely accounting information. It is concluded that the objective of the IASB in issuing a new …