/methodology/approach – The paper measures compliance with all International Financial Reporting Standards (IFRS) mandatory disclosure … country case study that focuses on the IFRS adoption year (2005) in the EU. It forms a new avenue for research regarding the … implications of IFRS mandatory disclosure requirements, focusing on European country after 2005. The authors indicate that IFRS …

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 …

Purpose - The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when …

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

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 …

The main objective of this study, which relates to FRS 10, is to examine whether purchased goodwill amortisation for … financial reporting in the UK provides relevant information to the market. To examine the relation between goodwill amortisation … for the valuation effects of other intangibles (R%D and advertising), which previous similar research failed to control …

’ earnings forecasts, results show that print environmental disclosure is associated with a decrease in analysts' forecast … explaining forecast dispersion for those firms that are followed by many analysts. However, in North America, it appears that …

analysts' forecast accuracy has increased significantly post-IFRS adoption. Our findings are not affected materially after …The adoption of IFRS around the globe has stimulated empirical research that investigates the financial reporting and …, jurisdictional setting, and research design, and they report varying findings. We conduct a meta-analysis of IFRS adoption studies …