The impact of IAS 36 on goodwill disclosure: Evidence of the write-offs and performance effects

The impact of IAS 36 on goodwill disclosure: Evidence of the write-offs and performance effects

<p><strong>Purpose: </strong>This paper aims at examining the quality of corporate disclosure about goodwill impairment and its relationship with goodwill write-offs and earnings performance, exploiting an accounting regulation that allows significant unverifiable estimates whilst...

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Bibliographic Details
Main Author: Gabriele D'Alauro
Format: Article
Language:Catalan
Published: OmniaScience 2013-09-01
Series:Intangible Capital
Subjects:
Disclosure
Goodwill Write-offs
Accounting Performance
Corporate Governance
Earnings Management
Online Access:http://www.intangiblecapital.org/index.php/ic/article/view/415

Internet

http://www.intangiblecapital.org/index.php/ic/article/view/415

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