Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Francesco Mazzi, Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas
| Year of publication: |
April 2017
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|---|---|
| Authors: | Mazzi, Francesco ; André, Paul ; Dionysiou, Dionysia ; Tsalavoutas, Ioannis |
| Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 47.2017, 3, p. 268-312
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| Subject: | accounting disclosure | compliance | cost of equity capital | goodwill | IAS 36 | IFRS 3 | impairments | Kapitalkosten | Cost of capital | IFRS | Unternehmenspublizität | Corporate disclosure | Eigenkapital | Equity capital | Geschäftswert | Goodwill | Auskunftspflicht | Disclosure regulation | Befolgungskosten | Compliance costs | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2016.1254593 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011694932