We examine the patterns of goodwill impairments in Europe and in the US over the period from 2006 to 2015, for a sample … of more than 35,000 firm-year observations. We define the timeliness of goodwill impairments as the frequency of … three metrics: equity market value minus equity book value less than goodwill, market-to-book smaller than one, and negative …

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 …

2011, and measure compliance with IFRS goodwill disclosure requirements utilising a disclosure index. Corruption is … contributions to our understanding of determinants of compliance levels with IFRS mandatory disclosure requirements …

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. …

In May 2011, new standards of the IFRS regarding concept of control and related enhanced disclosure requirements were … this analysis the paper discussed an issue if a change of control concept in the IFRS can affect a use of the Common … tax purposes. Can the tax approach based on the CCCTB be affected by a change in the IFRS such as a change in the concept …