Much debate has been taken in recent years concerning the demand for developments in social and environmental accounting and reporting. Hence, much work has been conducted especially in the western countries on the practice of social and environmental disclosure. The concentration was on the...

This study examined whether external users of financial statements are capable of assessing goodwill impairment apart from management. This study aimed at investigating goodwill write-offs resulted from acquisitions among Jordanian shareholding companies in Amman Stock Exchange (ASE) during...