predict the capital market effects of the new insurance accounting standard IFRS 4 Phase II, which will be introduced in 2018 … EV framework is limited and even decreasing since 2009. The current IFRS framework seem to have more explanatory power … for insurers' stock prices and returns in the current economic environment which casts doubt about benefits of IFRS 4 …

Goodwill accounting standards, according to International Financial Reporting Standard 3 (IFRS 3) and International …. We observe that managers' interpretation or application of the IFRS is associated with the information content disclosed …. This study investigates the disclosure quality of goodwill impairment testing under the IFRS of German listed companies …