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 …

In 2004, the IASB adopted the mandatory annual impairment-test-only of goodwill (IAS 36) instead of amortization of … goodwill. We present and discuss the academic literature regarding the association between the goodwill impairment, under this … highlights that, in some specific cases, IAS 36 may help investors to revise their expectations. More precisely, goodwill …