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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
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Determinants of goodwill impairment disclosure : the role of audit quality and analysts following
Ranga, Abhishek; Pathak, Rajesh - In: Managerial finance 49 (2023) 1, pp. 88-109
Persistent link: https://www.econbiz.de/10013503602
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Die Bilanzierung des Goodwill nach SFAS 141/142 : eine sinnvolle Konzeption zur Steigerung der Informationsqualität?
Thalke Focken, Elke Maren - 2006
Persistent link: https://www.econbiz.de/10003354625
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How useful are signals? : a micro-structure analysis
O'Neill, Michele; Swisher, Judith - In: Journal of economics and finance 33 (2009) 1, pp. 60-70
Persistent link: https://www.econbiz.de/10003813059
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Explaining goodwill write-off decisions under IAS 36 for capital market-implied triggering events
Eichner, Korbinian - 2016
Persistent link: https://www.econbiz.de/10011564888
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Die Informationsfunktion des Jahresabschlusses - dargestellt am sog. "impairment-only-Ansatz"
Saelzle, Rainer; Krommer, Markus - In: Wirtschaftsprüfung und Zeitgeist : Prof. Dr. Dr. h. c. …, (pp. 154-165). 2004
Persistent link: https://www.econbiz.de/10002535534
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Pro-forma-Abschlüsse : Herstellung der Vergleichbarkeit von Rechnungslegungsinformationen
Schmotz, Thomas - 2004 - 1. Aufl.
Persistent link: https://www.econbiz.de/10002466146
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Informativeness of Discretionary Disclosures of Goodwill Slack
Jenkins, Nicole Thorne - 2016
Reporting Manual (FRM) with respect to the disclosure for goodwill. For firms at a risk of failing the step one of goodwill … predict future goodwill impairments for firms disclosing lower slack levels. These results suggest that information conveyed … impairment of goodwill …
Persistent link: https://www.econbiz.de/10013004170
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Economic consequences of public disclosure
Hombach, Katharina Elisabeth - 2016
Persistent link: https://www.econbiz.de/10012015019