Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing
Author:
Publisher
Wiley
Subject
Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1835-2561.2009.00072.x/fullpdf
Reference5 articles.
1. A Re-examination of Disclosure Level and the Expected Cost of Equity Capital;Botosan;Journal of Accounting Research,2002
2. PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital;Easton;The Accounting Review,2004
3. Corporate Disclosure Quality: Lessons From Australian Companies on the Impact of Adopting International Financial Reporting Standards;Gallery;Australian Accounting Review,2008
4. The Discount Rate: A Note on IAS 36;Husmann;Accounting in Europe,2008
5. Globalization Corporate Finance, and the Cost of Capital;Stulz;Journal of Applied Corporate Finance,1999
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2. Compliance Over Time by Australian Firms with IFRS Disclosure Requirements;Australian Accounting Review;2018-09-09
3. Accounting Research in Abacus , A&F , AAR , and AJM from 2008-2015: A Review and Research Agenda;Abacus;2017-04-10
4. Better Late than Never, the Timing of Goodwill Impairment Testing in Australia;Australian Accounting Review;2013-12
5. Accounting-based Risk Measurement: An Alternative to Capital Asset Pricing Model Derived Discount Factors;Australian Accounting Review;2012-12
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