Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa
E. Louw, J. H. Hall and L. M. Brümmer
| Year of publication: |
2024
|
|---|---|
| Authors: | Louw, Elmarie ; Hall, J. H. ; Brümmer, L. M. |
| Published in: |
South African journal of accounting research. - Abingdon : Routledge, Taylor & Francis Group, ISSN 2376-3981, ZDB-ID 2822517-X. - Vol. 38.2024, 2, p. 91-112
|
| Subject: | goodwill impairment disclosure | goodwill impairment disclosure compliance | reasons for goodwill impairments | IFRS 3 | IAS 36 | IFRS | Geschäftswert | Goodwill | Unternehmenspublizität | Corporate disclosure | Südafrika | South Africa | Bilanzielle Bewertung | Accounting valuation | Auskunftspflicht | Disclosure regulation | Unternehmensbewertung | Firm valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/10291954.2023.2277560 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014530264