This paper investigates the association between goodwill impairment losses and proxies of economic impairment, earnings … economic impairment and goodwill impairment losses, suggesting that impairment losses in goodwill to some extent reflect …. Corporate governance mechanisms are not found to play a significant role in accounting for impairment losses in goodwill. The …

agenda to evaluate potential alternatives for measurement of goodwill. Motivated by the FASB's consideration of a change in … goodwill accounting, I examine the impact of SFAS 142 on the usefulness of goodwill write-offs and goodwill balances. I find … that goodwill write-offs and goodwill balances are more strongly associated with stock returns and stock prices …

. Goodwill impairments under IFRS are considerably lower than goodwill amortizations and impairments made under Swedish GAAP …In recent years, several accounting standards, including IFRS 3, issued by the IASB substitute historical cost with … for the asset. Using Swedish data, we document the accounting consequences of the adoption of IFRS 3 and the stock market …

-value estimates to account for acquired goodwill. I find evidence consistent with the Financial Accounting Standards Board (FASB …

financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or … after 1 January 2005. The adoption of IFRS is supported in many countries inside and outside the European Union because it … may improve the quality and comparability of financial reporting. In addition to the use of IFRS by listed companies and …

This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …

uniform global set of standards which will be applicable in finance. Before 2000, in the case of a preference between IFRS … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … accounting and auditing see significant advantages in the application of IFRS. Accountants and auditors think that in case IFRS …

Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our … between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences … to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …