Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts
Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas
| Year of publication: |
February 2018
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|---|---|
| Authors: | André, Paul ; Dionysiou, Dionysia ; Tsalavoutas, Ioannis |
| Published in: |
Applied economics. - Abingdon : Routledge, ISSN 0003-6846, ZDB-ID 280176-0. - Vol. 50.2018, 7, p. 707-725
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| Subject: | Mandatory disclosures | value relevance | analysts' forecasts | intangibles | impairments | IAS 36 | IAS 38 | IFRS | Immaterielle Werte | Intangible assets | Unternehmenspublizität | Corporate disclosure | Finanzanalyse | Financial analysis | Informationswert | Information value | Prognose | Forecast | Bilanzielle Bewertung | Accounting valuation | Bilanzierungsgrundsätze | Accounting standards | Fair-Value-Bilanzierung | Fair value accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00036846.2017.1340570 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011847155