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Determinants of Goodwill Impairment : International Evidence

Glaum, Martin - 2015

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is … where firms apply IFRS. We specifically investigate which role national enforcement systems play for firms' decisions … whether or not to impair goodwill. We find that firms' decisions are related to measures of performance, but also to proxies …

Persistent link: https://www.econbiz.de/10013022446

Effectiveness of complying with the disclosure requirements in Jordanian public shareholding companies, in accordance with international standards : from the point of view of publi...

Al-Hosban, Atallah Ahmad; Al-Beshtawi, Suleiman Hussein - In: International journal of economics and finance 6 (2014) 4, pp. 228-239

Persistent link: https://www.econbiz.de/10010348883

Central bank disclosures under IFRS 7 : foreign exchange reserves holdings

Rønneberg, Marit; Jørgen Necas, Jan - In: Financial independence and accountability for central banks, (pp. 271-282). 2014

Persistent link: https://www.econbiz.de/10011528266

The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056

Corporate risk disclosures in turbulent times : an international analysis in the global financial crisis

Lajili, Kaouthar; Li, Tie Mei; Chourou, Lamia; Dobler, … - In: Journal of international financial management & accounting 35 (2024) 1, pp. 261-289

Persistent link: https://www.econbiz.de/10014472460

A roadmap for triggering the convergence of global ESG disclosure standards : lessons from the IFRS foundation and stakeholder engagement

Zaid, Mohammad A. A.; Issa, Ayman - In: Corporate governance : international journal of … 23 (2023) 7, pp. 1648-1669

Persistent link: https://www.econbiz.de/10014430942

Corporate disclosure determinants : a cross-country investigation

Farina, Vincenzo - In: New drivers of performance in a changing financial world, (pp. 220-234). 2009

Persistent link: https://www.econbiz.de/10003811325

Financial instability in emerging markets

Tong, Hui - 2004

Persistent link: https://www.econbiz.de/10003555811

Factors influencing the disclosure of greenhouse gas emissions in companies world-wide

Prado-Lorenzo, José-Manuel; Rodríguez-Domínguez, Luis; … - In: Management decision : MD 47 (2009) 7, pp. 1133-1157

Persistent link: https://www.econbiz.de/10009524509

Does financial crisis affect financial reporting of good news and bad news?

Ressas, Mohammad Said; Hussainey, Khaled - In: International journal of accounting, auditing and … 10 (2014) 4, pp. 410-429

Persistent link: https://www.econbiz.de/10011343863

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