Similar Search Results

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

The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements : some experimental evidence

Hellman, Niclas; Andersson, Patric; Fröberg, Emelie - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 113-157

Persistent link: https://www.econbiz.de/10011563674

Discussion of "the impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence"

Du, Fei - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 159-164

Persistent link: https://www.econbiz.de/10011574189

Accounting for goodwill under IFRS : a critical analysis

Johansson, Sven-Erik; Hjelström, Tomas; Hellman, Niclas - In: Journal of international accounting auditing & taxation 27 (2016), pp. 13-25

Persistent link: https://www.econbiz.de/10011624457

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

Goodwill Accounting as a Missing Link between Financial and Management Accounting : Literature Review and Research Agenda

Quagli, Alberto - 2011

The introduction of an impairment test of goodwill by IAS 36 and SFAS 142 implies a strong link between financial and management accounting, capable of improving both the accounting systems. In this paper I analyze the existing literature on goodwill both in financial and management accounting...

Persistent link: https://www.econbiz.de/10013119889