I examine how IFRS 17 Insurance Contracts affects the firm value of insurers reporting under IFRS (“IFRS insurers …”). Studying 427 insurers' stock returns around sixteen events affecting the chance that IFRS 17 passes, I find that the … introduction of IFRS 17 is on average associated with negative abnormal returns for IFRS insurers, compared to insurers reporting …

overpricing of goodwill is subsequently corrected in the years following the deal's completion. We show that investors predict the … decreasing value of goodwill and can promptly and efficiently adjust its pricing regardless of whether the impairments have been … delayed, indicating that investors believe that acquired goodwill deteriorates regardless of goodwill impairment. We also …

I elaborate upon the foundations of Gecon – Economic Management System – model to propose a new theory on goodwill and … economic value of the new ideas and plans still to be implemented, which seems to be the true nature of goodwill. The non …. According to this view, accounting goodwill is a portion of the intangible wealth of the acquirer, which quickly dissipates …

Reporting Standards (IFRS). To the extent that accounting standards influence economic behavior, a sweeping change in accounting … influence the political system, then, is predicted to explain how quickly a country adopts IFRS; specifically, countries with … activity – as measured by the relation between legal political contributions and policy decisions – are expected to adopt IFRS …

According to IFRS 9, an Entity shall assess – by performing a quantitative assessment – the relevance of the …