Compliance with goodwill impairment disclosure and reasons provided by management: Evidence from South Africa
Author:
Affiliation:
1. Financial Management department, University of Pretoria, Pretoria, South-Africa
Publisher
Informa UK Limited
Subject
General Business, Management and Accounting,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1080/10291954.2023.2277560
Reference49 articles.
1. Accounting Discretion in Goodwill Impairments: UK Evidence
2. Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis
3. Amiraslani, H., Iatridis, G. E., & Pope, P. F. (2013). Accounting for asset impairment: A test for IFRS compliance across Europe. Research Report, Centre for Financial Analysis and Reporting Research, Cass Business School, City University London. https://www.bayes.city.ac.uk/__data/assets/pdf_file/0019/160075/CeFARR-Impairment-Research-Report.pdf
4. Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts’ forecasts
5. Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment
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