(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of …

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 …

infor-mation content of goodwill accounting. This paper investigates into the information content of such an impairment from … business combinations. One of the major changes is the abolishment of goodwill-amortization, which has been replaced by an … annual impairment test at the level of a reporting unit. Among other things, this new regulation is intended to improve the …

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 …

for which impairment tests rely on unverifiable fair value estimates. We argue that IFRS are conceptually conditionally …We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture … controlling for potential shifts in unconditional conservatism and cost of capital after the adoption of IFRS. From a sample of 7 …

one equity security, and under IFRS rules. We derive expression for the probability of impairment event for an equity … valuation methods. From there, we obtain an explicit formula for the rst moment of impairment value and its cumulative …-preserving one-criterion proxy used by some insurance practitioners for the next-year impairment losses and discuss its relevance …

extended ability to measure some debt instruments at amortized cost is associated with a new impairment losses mechanism …: Expected Credit Losses. In this paper, after a brief description of the principles elaborated by IASB for IFRS 9, we propose a … subsequent credit losses impairment. This methodology is implemented in detail to a real world dataset. Numerical tests are drawn …

for which impairment tests rely on unverifiable fair value estimates. We argue that IFRS are conceptually conditionally …We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture … controlling for potential shifts in unconditional conservatism and cost of capital after the adoption of IFRS. From a sample of 7 …

one equity security, and under IFRS rules. We derive expression for the probability of impairment event for an equity … valuation methods. From there, we obtain an explicit formula for the rst moment of impairment value and its cumulative …-preserving one-criterion proxy used by some insurance practitioners for the next-year impairment losses and discuss its relevance …

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 …