Similar Search Results

Goodwill Impairment Test Disclosures under IAS 36 : Compliance and Disclosure Quality, Disclosure Determinants, and the Role of Enforcement

Gros, Marius - 2019

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

Persistent link: https://www.econbiz.de/10012904132

Voluntary Disclosure vs. Mandatory Disclosure : The Case of IFRS Introduction on European Firms

de La Bruslerie, Hubert - 2015

The purpose of this study is to determine if the process of filtering out the financial information voluntary disclosed by firms is modified by the introduction of new mandatory information requirement. Voluntary information disclosed by French firms during the 2003-2008 period is compiled. This...

Persistent link: https://www.econbiz.de/10013037166

Disclosure Quality of Goodwill Impairment Testing : A Disclosure Index

Khairi, Khairil Faizal - 2013

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 …

Persistent link: https://www.econbiz.de/10013090546

Compliance with Goodwill Related Mandatory Disclosure Requirements and the Cost of Equity Capital

Mazzi, Francesco - 2017

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 …

Persistent link: https://www.econbiz.de/10012973005

The Effect of Corruption and Culture on Mandatory Disclosure Compliance Levels : Goodwill Reporting in Europe

Mazzi, Francesco - 2018

2011, and measure compliance with IFRS goodwill disclosure requirements utilising a disclosure index. Corruption is …

Persistent link: https://www.econbiz.de/10012932824

The Effect of Disclosure Committees on Non-GAAP Reporting Quality

Hao, Jie - 2023

I examine whether company-implemented disclosure committees help to improve non-GAAP reporting quality. I find that firms with disclosure committees provide higher quality non-GAAP performance metrics and that the exclusions used to calculate their non-GAAP numbers are less persistent for future...

Persistent link: https://www.econbiz.de/10014362000

Efficiency of Authoritative Disclosure Recommendations - Evidence from IFRS Transition Disclosure in Finland

Miihkinen, Antti - 2012

Purpose – This paper aims to explore the potential for disclosure recommendations given by authoritative supervisory bodies to reduce information asymmetry between the management and shareholders. Design/methodology/approach – There is only meager existing evidence concerning firms'...

Persistent link: https://www.econbiz.de/10013115405

CSR Disclosure and Benchmarking-Learning : Emissions Responses to Mandatory Greenhouse Gas Disclosure

Tomar, Sorabh - 2019

Examining the US Greenhouse Gas Reporting Program, I find that facilities reduce greenhouse gas emissions by 7.0% after mandatory disclosure of facility-level emissions. A facility's prior GHG inefficiency predicts subsequent GHG emissions reductions, but only after public disclosure occurs,...

Persistent link: https://www.econbiz.de/10012863451

Tax Transparency through Mandatory Qualitative Disclosures – Determinants and Effects of UK Tax Strategy Reports

Dunker, Mathias; Willkomm, Sina - 2022

This paper examines the determinants and effects of qualitative and public tax disclosures. It is largely unknown whether mandatory non-numeric tax disclosures as an alternative form of tax transparency can achieve desired objectives. The UK tax strategy disclosure regulation, enacted in the UK...

Persistent link: https://www.econbiz.de/10013403430

Corporate social responsibility reports of European banks : an empirical analysis of the disclosure quality and its determinants

Löw, Edgar; Klein, Deborah E.; Pavicevac, Adrian - 2020

Banks are crucial enablers of financial and economic development. They have an immense corporate social responsibility (CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth, especially as they operate in a business...

Persistent link: https://www.econbiz.de/10012161187

1
2
3
4
5
6
7
8
9
10
Next
Last