goodwill impairment process under the new requirements of FRS 36. This study investigates the compliance level and disclosure … out of 20 (90%) firms in Singapore failed to comply with the most basic elements of the FRS 36 pertaining to goodwill … impairment testing especially in allocating goodwill into the CGUs and key assumptions used in determining the recoverable amount …

The goodwill impairment disclosure literature examines the association between firm-and country-level factors and the … disclosure of estimates and judgments used in the goodwill impairment test under International Accounting Standard 36. Although …

on mandatory disclosures on goodwill impairment testing reveals low compliance among European firms. In this paper, we …

Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of … the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair … value measurement of goodwill and audit fees. We find that goodwill-related disclosures are positively related to audit fees …

The accounting treatment of purchased goodwill under IFRS has been severely criticized due to the extensive use of fair … market valuation implications of goodwill in a country outside the Anglo-Saxon accounting paradigm, where the application of … fair value accounting has been seen as more problematic. The results indicate that, in the case of purchased goodwill, fair …

estimation risk. We examine compliance levels with IFRS 3 and IAS 36 mandated goodwill related disclosure and their association … statistically significant negative relationship between the ICC and compliance with mandated goodwill related disclosure. Further …, we split the sample between firms meeting (or not) market expectations about the recognition of a goodwill impairment …

We examine whether more transparent disclosure about goodwill impairment tests conveys useful information to sell … companies from 2006-2014, we construct a unique dataset on the transparency of goodwill impairment disclosure and develop two … goodwill impairment test disclosures to analysts, while also highlighting that opportunistic and boilerplate disclosure by some …