Given the ongoing controversy around the accounting treatment of goodwill and the search
by the International Accounting Standards Board (IASB) and Financial Accounting …

While responding to calls for research and regulatory concerns regarding the influence of
country level characteristics on the completeness and quality of financial statements, we …

With the purpose of reporting high-quality, transparent, and comparable information in
financial statements, there is a strong, visible trend towards the implementation and use of …

The transition from amortization to the impairment-only approach in IFRS 3 and CAS 8
(China's accounting standards) increased managerial discretion when estimating goodwill …

The aim of this research is to examine what impact female institutional directors on boards
have on corporate performance. Previous research shows that institutional female directors …

We review 42 studies from 2008 to early 2017 about IFRS goodwill accounting choices for
recognition, impairment, and disclosure of goodwill, focusing on cross-country evidence of …

In, the IASB adopted the mandatory annual impairment-test-only of goodwill (IAS 36) instead
of amortization of goodwill. We present and discuss the academic literature regarding the …

This study investigates whether goodwill impairments are perceived as timely and whether
specific auditor characteristics affect the perceived timeliness. It therefore contributes to …

Renewable energy sources (RES) are a solution to the energy crisis in Europe. Their
recognition and measurement from a financial perspective can pose significant challenges …

This paper studies the relation between the quality of corporate narrative disclosure and the
timeliness of goodwill impairments. We combine five measures of the linguistic content of …