Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International Journal of Business and Economic Sciences … 4 (2011) 3, pp. 93-118
goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment … method are examined using a value relevance and a timeliness model. The sample consists of European companies that adopted …