estimation risk. We examine compliance levels with IFRS 3 and IAS 36 mandated goodwill related disclosure and their association … statistically significant negative relationship between the ICC and compliance with mandated goodwill related disclosure. Further …, we split the sample between firms meeting (or not) market expectations about the recognition of a goodwill impairment …

Reporting Manual (FRM) with respect to the disclosure for goodwill. For firms at a risk of failing the step one of goodwill … predict future goodwill impairments for firms disclosing lower slack levels. These results suggest that information conveyed … impairment of goodwill …

This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit … disclosure requirements of goodwill impairment has shown generally low level of compliance within the selected companies. The …

goodwill impairment process under the new requirements of FRS 36. This study investigates the compliance level and disclosure … out of 20 (90%) firms in Singapore failed to comply with the most basic elements of the FRS 36 pertaining to goodwill … impairment testing especially in allocating goodwill into the CGUs and key assumptions used in determining the recoverable amount …

on mandatory disclosures on goodwill impairment testing reveals low compliance among European firms. In this paper, we …

The paper investigates the determinants of goodwill disclosure on a sample of European companies. In particular, the … with proprietary cost theory significantly affect the extent of goodwill disclosure. Conversely the hypotheses formulated …

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is … whether or not to impair goodwill. We find that firms' decisions are related to measures of performance, but also to proxies … for managerial and firm-level incentives. We also find that goodwill impairment is associated with lagged stock …