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Essays on financial reporting, corporate disclosure, and capital markets

Bassemir, Moritz - 2011

Persistent link: https://www.econbiz.de/10009548459

Determinants of goodwill impairment disclosure : the role of audit quality and analysts following

Ranga, Abhishek; Pathak, Rajesh - In: Managerial finance 49 (2023) 1, pp. 88-109

Persistent link: https://www.econbiz.de/10013503602

Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing : effect of the global financial crisis and other firm characteriestics

Bepari, Khokan Md; Rahman, Sheikh F.; Mollik, Abu Taher - In: Journal of accounting & organizational change 10 (2014) 1, pp. 116-149

Persistent link: https://www.econbiz.de/10010346187

Quality of disclosed information with emphasis on goodwill impairment

Boučková, Markéta - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 37-52

by IFRS on the impairment of goodwill. An empirical approach consisted of analysing consolidated financial statements of …This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit …

Persistent link: https://www.econbiz.de/10011527011

Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests : evidence from Australia

Kabir, Humayun; Su, Li; Rahman, Asheq - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-24

Persistent link: https://www.econbiz.de/10012421431

Goodwill impairment disclosure and integrated reporting : evidence on credit ratings and earnings manipulation

Pavlopoulos, Athanasios; Iatridis, George - In: International journal of banking, accounting and … 13 (2023) 3, pp. 341-387

Persistent link: https://www.econbiz.de/10014232293

Disclosure quality of goodwill impairment testing : evidence from Turkey

Akbaba, Caner; İbiş, Cemal; Yanık, Serhat; Aytürk, Yusuf - In: International journal of managerial and financial … 15 (2023) 1, pp. 88-111

Persistent link: https://www.econbiz.de/10014315597

Does goodwill-related critical audit matters disclosure influence firms' financial reporting decisions? : evidence from goodwill impairment

Jahan, Nusrat; Karim, M. Sydul - In: Auditing : a journal of practice & theory 43 (2024) 2, pp. 159-187

Persistent link: https://www.econbiz.de/10014536440

Does ESG help reduce the goodwill impairment? : from perspectives of information increment and information manipulation

Zhang, Xing; Li, Yiwen; Ji, Mingcan; Wang, Jiabian - In: Finance research letters 64 (2024), pp. 1-9

Persistent link: https://www.econbiz.de/10014531723

Goodwill impairment charges and analyst forecast properties

Chen, Lucy Huajing; Krishnan, Jayanthi; Sami, Heibatollah - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 141-169

Persistent link: https://www.econbiz.de/10010515231