In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...

The aim of this paper is to offer a theoretical analysis, inspired by research into social theories of risk, of the social and environmental accounting processes observed in an earlier empirical study on Scottish salmon farming. Social and environmental accounting and accountability processes in...