In this paper, we investigate the effects of goodwill accounting under IAS 36 on dividend policy in Italian Listed … in the five phases of the impairment test: identification of cash generating units, allocation of goodwill to each CGU … some hypotheses that allow us to demonstrate the existence of earnings management practices in relation to the goodwill …

treatment for goodwill as provided for by IAS/IFRS accounting standards. For this purpose, it focuses on the relevance of … actual effects on companies' accounts, the IAS/IFRS goodwill accounting treatment appears to be at least as equally … goodwill values in companies' accounts (which is mainly investigated through a set of three ratios, comparing goodwill values …