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Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Mazzi, Francesco; André, Paul; Dionysiou, Dionysia; … - In: Accounting and business research : a research quarterly … 47 (2017) 3, pp. 268-312
Persistent link: https://www.econbiz.de/10011694932
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Determinants of goodwill impairment disclosure : the role of audit quality and analysts following
Ranga, Abhishek; Pathak, Rajesh - In: Managerial finance 49 (2023) 1, pp. 88-109
Persistent link: https://www.econbiz.de/10013503602
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Fair value accounting : information or confusion for financial markets?
Magnan, Michel; Menini, Andrea; Parbonetti, Antonio - In: Review of accounting studies 20 (2015) 1, pp. 559-591
Persistent link: https://www.econbiz.de/10010503361
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The quality of disclosure under IAS 38 in financial statements of entities listed on PSE
Novák, Michal - In: European financial and accounting journal : EFAJ 13 (2018) 2, pp. 31-44
There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence … investigates whether these reports meet the minimum informational IFRS requirements. Adopted was the content analysis method, using …
Persistent link: https://www.econbiz.de/10011944743
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Mandatory and voluntary information disclosure and the effects on financial analysts : evidence from China
Wang, Shengnian; Han, Liang; Gao, Weiting - In: Chinese management studies : CMS 9 (2015) 3, pp. 425-440
Persistent link: https://www.econbiz.de/10011442143
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Disclosure of non-financial information : relevant to financial analysts?
Orens, Raf; Lybaert, Nadine - In: Review of business and economic literature 58 (2013) 4, pp. 375-405
Persistent link: https://www.econbiz.de/10010459316
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Investor use of revised analyst information following management disclosures
Jeong, Kyunbeom - In: Cogent business & management 7 (2020) 1, pp. 1-24
This study investigates the use of revised analyst forecast information that is released following management … disclosures. I extend the prior literature by examining the relationship between the contents of analyst forecast revisions and …
Persistent link: https://www.econbiz.de/10012626404
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Benefits of management disclosure precision on analysts' forecasts
Chi, Yu-ho; Ziebart, David A. - In: Review of accounting & finance 13 (2014) 4, pp. 371-399
Persistent link: https://www.econbiz.de/10010463699
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Does the classification of intangibles matter? : an equivalence testing
Abeysekera, Indra - In: Advances in accounting : a research annual 35 (2016), pp. 135-142
Persistent link: https://www.econbiz.de/10011720119
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Determinnats of mandatory goodwill disclosure : the case of impairment testing in Germany
Lazar, Laurent; Velte, Patrick - In: International journal of managerial and financial accounting 10 (2018) 4, pp. 301-330
Persistent link: https://www.econbiz.de/10011983798