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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| Format: | Article |
| Language: | Catalan |
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OmniaScience
2013-09-01
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| Series: | Intangible Capital |
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| Online Access: | http://www.intangiblecapital.org/index.php/ic/article/view/415 |