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 …

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 …

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 …

2011, and measure compliance with IFRS goodwill disclosure requirements utilising a disclosure index. Corruption is …

resource, that a company earns profits. It is a reportable investment that is not presently accounted for under the …

financial reporting and disclosure on corporate investment: A review (Journal of Accounting & Economics, 68 (2019 … financial reporting facilitates the allocation of capital to the right investment projects,” “provide a framework to organize … literature “articulate[s] two broad scenarios in which financial reporting ‘matters’ for investment choices: (i) the presence of …

Goodwill accounting standards, according to International Financial Reporting Standard 3 (IFRS 3) and International …. This study investigates the disclosure quality of goodwill impairment testing under the IFRS of German listed companies … between 2010 and 2015. Our results provide evidence that firm performance and goodwill impairment losses are positively linked …