The paper investigates the determinants of goodwill disclosure on a sample of European companies. In particular, the … factors associated to particular extents of disclosure are examined.The results provide evidence that, determinants coherent … with proprietary cost theory significantly affect the extent of goodwill disclosure. Conversely the hypotheses formulated …

Reporting Manual (FRM) with respect to the disclosure for goodwill. For firms at a risk of failing the step one of goodwill … disclosure guidance and find evidence consistent with the FRM's perceived goal: investors and analysts seem to be able to better …

this literature by considering how disclosure readability affects the sensitivity of investors' valuation judgments to the … disclosure containing mixed news about the valence of firm performance, and this disclosure varies in readability. We find that … investors who initially view a less readable firm disclosure provide valuation judgments that incorporate the outside …

This paper studies the disclosure and valuation of foreign cash holdings using hand-collected data from 2010 to 2013 …