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 …

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 …

Reporting Manual (FRM) with respect to the disclosure for goodwill. For firms at a risk of failing the step one of goodwill … predict future goodwill impairments for firms disclosing lower slack levels. These results suggest that information conveyed … impairment of goodwill …

This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit … disclosure requirements of goodwill impairment has shown generally low level of compliance within the selected companies. The …

goodwill impairment process under the new requirements of FRS 36. This study investigates the compliance level and disclosure … out of 20 (90%) firms in Singapore failed to comply with the most basic elements of the FRS 36 pertaining to goodwill … impairment testing especially in allocating goodwill into the CGUs and key assumptions used in determining the recoverable amount …

The goodwill impairment disclosure literature examines the association between firm-and country-level factors and the … disclosure of estimates and judgments used in the goodwill impairment test under International Accounting Standard 36. Although …

on mandatory disclosures on goodwill impairment testing reveals low compliance among European firms. In this paper, we …