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Resisting compliance with IFRS goodwill accounting and reporting disclosures

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79 cited

2009Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing78 cited

Cited by

2014Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing39 cited
2013Disclosure of Goodwill Impairment under AASB 136 from 2005–201035 cited
2011Defining goodwill: a practice perspective33 cited
2021Framing accounting for goodwill: Intractable controversies between users and standard setters31 cited
2019Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements29 cited
2023The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis28 cited
2016Goodwill and Mandatory Disclosure Compliance: A Critical Review of the Literature24 cited
2016The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case21 cited
2021Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 1218 cited