In this paper we critically review the existing literature on methods of computing the implied cost of capital (ICC). The ICC literature is characterised by a large number of heterogeneous studies reflecting different approaches, models to assess their validity and methods to mitigate potential...

Purpose – The purpose of this paper is to address recent calls for research regarding the valuation implications of mandatory disclosure requirements (cf. Hassan et al. , 2009; Leuz and Wysocki, 2008; Schipper, 2007). Design/methodology/approach – The paper measures compliance with all International...

This report investigates the accounting for, and information disclosed under, IFRS 3 Business Combinations, IAS 36 Impairment of Assets, and IAS 38 Intangible Assets, and examines compliance levels with the mandated disclosures and their determinants

Purpose: We address recent calls for research regarding the valuation implications of mandatory disclosure requirements (cf. Hassan et al., 2009; Leuz and Wizocki, 2008; Schipper, 2007). Design: We measure compliance with all IFRS mandatory disclosure requirements for a sample of firms. We subsequently...