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Determinnats of mandatory goodwill disclosure : the case of impairment testing in Germany

Lazar, Laurent; Velte, Patrick - In: International journal of managerial and financial accounting 10 (2018) 4, pp. 301-330

Persistent link: https://www.econbiz.de/10011983798

Beyond firm-level determinants : the effect of M&A features on the extent of M&A disclosure

Florio, Cristina; Lionzo, Andrea; Corbella, Silvano - In: Journal of international accounting research 17 (2018) 3, pp. 87-113

Persistent link: https://www.econbiz.de/10011987345

M&A disclosure post-global financial crisis : the influence of family ownership

Florio, Cristina; Rossignoli, Francesca - In: International journal of accounting, auditing and … 20 (2024) 3/4, pp. 291-318

Persistent link: https://www.econbiz.de/10014545182

Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital

Mazzi, Francesco; André, Paul; Dionysiou, Dionysia; … - In: Accounting and business research : a research quarterly … 47 (2017) 3, pp. 268-312

Persistent link: https://www.econbiz.de/10011694932

Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa

Louw, Elmarie; Hall, J. H.; Brümmer, L. M. - In: South African journal of accounting research 38 (2024) 2, pp. 91-112

Persistent link: https://www.econbiz.de/10014530264

Quality of disclosed information with emphasis on goodwill impairment

Boučková, Markéta - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 37-52

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 …

Persistent link: https://www.econbiz.de/10011527011

Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts

André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis - In: Applied economics 50 (2018) 7, pp. 707-725

Persistent link: https://www.econbiz.de/10011847155

The effect of firm and country characteristics on mandatory disclosure compliance

Lucas, Sónia Maria Ribeiro; Lourenço, Isabel Costa - In: International journal of managerial and financial accounting 6 (2014) 2, pp. 87-116

Persistent link: https://www.econbiz.de/10010483055

Swedish and Dutch listed companies' compliance with IAS 36 paragraph 134

Hartwig, Fredrik - In: International journal of disclosure and governance 12 (2015) 1, pp. 78-105

Persistent link: https://www.econbiz.de/10011327691

Effect of impairment-testing disclosures on the cost of equity capital

Paugam, Luc; Ramond, Olivier - In: Journal of business finance & accounting : JBFA 42 (2015) 5/6, pp. 583-618

Persistent link: https://www.econbiz.de/10011442311