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Effects of mandatory adoption of IFRS on market liquidity in Brazil

Silva, Ricardo Luiz Menezes da; Nardi, Paula Carolina … - In: International journal of accounting, auditing and … 16 (2020) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10012204402

Goodwill impairment and key audit matters

Fronteira, Ines; Morais, Ana; Pinto, Inês - In: Cogent business & management 10 (2023) 2, pp. 1-17

The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...

Persistent link: https://www.econbiz.de/10014505095

On the "review of structure and effectiveness of the IFRS Foundation" : the EAA’s Financial Reporting Standards Committee’s view

Giner Inchausti, Begoña; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 285-294

Persistent link: https://www.econbiz.de/10012154555

Soft adoption and reporting incentives : a study of the impact of IFRS on financial statements in Sweden

Hellman, Niclas - In: Journal of international accounting research 10 (2011) 1, pp. 61-83

Persistent link: https://www.econbiz.de/10009009047

The role of institutional and economic factors in the strategic use of non-gaap disclosures to beat earnings benchmarks

Isidro, Helena; Marques, Ana - In: European accounting review 24 (2015) 1, pp. 95-128

Persistent link: https://www.econbiz.de/10011302901

The effects of compensation and board quality on non-GAAP disclosures in Europe

Isidro, Helena; Marques, Ana - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 289-317

Persistent link: https://www.econbiz.de/10010128403

Impression management and non-GAAP disclosure in earnings announcements

Guillamon-Saorin, Encarna; Isidro, Helena; Marques, Ana - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 448-479

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Do harmonised accounting standards lead to harmonised accounting practices? : an empirical study of IAS 39 measurement requirements in some European Union countries

Morais, Ana Isabel; Fialho, Ana - In: Australian accounting review 18 (2008) 3, pp. 224-236

Persistent link: https://www.econbiz.de/10003771597

The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches

Hellman, Niclas; Hjelström, Tomas - In: Journal of international accounting auditing & taxation 52 (2023), pp. 1-18

Persistent link: https://www.econbiz.de/10014434928

Insight into the variables used to manage the goodwill impairment test under IAS 36

Avallone, Francesco; Quagli, Alberto - In: Advances in accounting : a research annual 31 (2015) 1, pp. 107-114

Persistent link: https://www.econbiz.de/10011381065