This report summarises the main findings arising from the EBA's IFRS 9 benchmarking analyses of the data and information collected on HDPs within the third ad hoc data collection on IFRS 9, which complements the observations already included in the last IFRS 9 monitoring report published in...

This report summarises the main findings arising from the EBA's IFRS 9 benchmarking analyses of the data and information collected on HDPs within the third ad hoc data collection on IFRS 9, which complements the observations already included in the last IFRS 9 monitoring report published in...

We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China. China Merchants Bank adopted a two-step acquisition method: first, it acquired 53% of the shares of Hong Kong's Wing Lung Bank to gain...

Using listed companies from 2010 to 2019 in China, we investigate whether firms engage in opinion shopping activities when firms dismiss the auditors following a goodwill impairment. We find that firms tend to dismiss the incumbent auditors after receiving a goodwill impairment opinion and...