Klimczak, Karol Marek; Dynel, Marta; Pikos, Anna - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 639-660
The goal of this paper is to examine how disclosures of goodwill impairment tests under IAS 36 are prepared in conditions of high uncertainty. The data come from Polish companies listed at the Warsaw Stock Exchange, where economic and legal developments have been dynamic as compared to the main...
