Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts’ forecasts
Author:
Affiliation:
1. UNIL, HEC Lausanne, Lausanne, Switzerland
2. Stirling Management School, Accounting and Finance Division, University of Stirling, Stirling, Scotland, UK
3. Adam Smith Business School, University of Glasgow, Glasgow, Scotland, UK
Funder
Carnegie Trust for the Universities of Scotland
Publisher
Informa UK Limited
Subject
Economics and Econometrics
Link
https://www.tandfonline.com/doi/pdf/10.1080/00036846.2017.1340570
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