Effectiveness of performance compensation commitment under Information Inequality [PDF]
E3S Web of Conferences, 2021 The demand of information society promotes the production of performance compensation commitment, which is used to alleviate the information asymmetry between investors and listed companies.
Zhou Yuhang
doaj +1 more source
The impact of IAS 36 on goodwill disclosure: Evidence of the write-offs and performance effects
Intangible Capital, 2013 Purpose: This paper aims at examining the quality of corporate disclosure about goodwill impairment and its relationship with goodwill write-offs and earnings performance, exploiting an accounting regulation that allows significant unverifiable estimates
Gabriele D'Alauro
doaj +1 more source
Discretion in the application of the goodwill impairment test in European banks
Revista Mexicana de Economía y Finanzas Nueva Época REMEF, 2021 In the absence of amortization of goodwill, the purpose of this study is to identify whether the impairment test was applied uniformly between 2005 and 2015 at the 45 biggest banks in Europe, during the first decade of IFRS application.
Jorge Pallarés Sanchidrián +2 more
doaj +1 more source
Cogent Business & Management, 2023 This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in previous studies are only suitable to a limited extent for measuring the growth potentials through M&A.
Ruben Just, Dirk Honold, Reinhard Meckl
doaj +1 more source
Calculaties in een relatienetwerk: het voorbeeld van 'goodwill impairment' [PDF]
MAB, 2016 Accounting wordt vaak in verband gebracht met transparantie: cijfers worden verondersteld een organisatiewerkelijkheid bloot te leggen. Dit artikel laat zien hoe de calculatie van de waarde van ‘goodwill impairment’ in relatienetwerken tot stand komt en ...
Ed Vosselman
doaj +3 more sources
Impairment en de controlerend accountant [PDF]
MAB, 2004 In dit artikel wordt behandeld welke aspecten voor de controlerend accountant zijn verbonden aan impairment van activa. Daartoe zal een onderscheid worden gemaakt tussen de situatie waarbij de ondernemingsleiding van oordeel is dat impairment ...
André Bindenga
doaj +3 more sources
Pengaruh Tipe Industri, Ukuran Perusahaan, Latar Belakang Komite Audit, Intensitas Goodwill, dan Kualitas Audit Terhadap Kepatuhan Pengungkapan Goodwill Impairment Testing [PDF]
, 2020 The purpose of this study is to examine the effect of industrial type, company size, audit committee background, intensity of goodwill, and auditor quality on the disclosure of goodwill impairment testing compliance of firms listed on Indonesia Stock ...
Cyrena, Maudhita
core +1 more source
Timeliness of goodwill impairment in Brazilian companies
, 2022 O objetivo deste artigo foi examinar a tempestividade da perda por redução ao valor recuperável do goodwill percebida pelo mercado de capitais brasileiro.
Cappellesso, Géssica +1 more
core +2 more sources
Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing [PDF]
, 2013 Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive disclosures than Swedish companies ...
Oksana, Henriksson, Fallström, Lyubov
core
Addressing racialised awarding gap in higher education: Insights from personal tutors
British Educational Research Journal, EarlyView.Abstract Situated within a wider cross‐institutional research project, this article provides an in‐depth case study of one higher education (HE) institution, focusing on how personal tutors make sense of racialised degree awarding disparities for both undergraduate and postgraduate students, how they perceive their responsibilities, the challenges and ...
Benjamin Ajibade +3 more
wiley +1 more source