Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment-Reference-Cited by-同舟云学术

Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment

Published:2019-10-23 Issue:1 Volume:29 Page:1-26
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Andreicovici Ionela¹,Jeny Anne²,Lui Daphne²

Affiliation:

1. Frankfurt School of Finance and Management, Frankfurt, Germany

2. ESSEC Business School, Cergy-Pontoise, France

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2019.1677259

Reference65 articles.

1. Amiraslani, H., Iatridis, G. E. & Pope, P. F. (2013). Accounting for asset impairment: a test for IFRS compliance across Europe. Centre for Financial Analysis and Reporting Research (CeFARR).

2. Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts’ forecasts

3. Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors

4. Examining the Patterns of Goodwill Impairments in Europe and the US

5. Information content of equity analyst reports

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