SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Insight into the variables used to manage the goodwill impairment test under IAS 36 · Study

ArticleShelves

ArticleInsight into the variables used to manage the goodwill impairment test under IAS 36

Francesco Giovanni Avallone2015

Article2015

Insight into the variables used to manage the goodwill impairment test under IAS 36

Francesco Giovanni Avallone · Alberto Quagli

54 citations·0/0 files stored·Advances in Accounting

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 54 citations exist upstream.

References

2003Conservatism in Accounting Part I: Explanations and Implications 1978Towards a Positive Theory of the Determination of Accounting Standards.1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients 1996Causes and Effects of Discretionary Asset Write-Offs 2012Evidence on the use of unverifiable estimates in required goodwill impairment 1998Discretionary Management Earnings Forecast Disclosures: Antecedents and Outcomes Associated with Forecast Venue and Forecast Specificity Choices

Cited by

2018Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences 2016Do Goodwill Impairments by European Firms Provide Useful Information to Investors?2021Framing accounting for goodwill: Intractable controversies between users and standard setters

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2014How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?article · 9 shared references 2015Market Reaction to Goodwill Impairmentsarticle · 7 shared references 2021Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Researcharticle · 7 shared references 2014Goodwill Accounting: A Review of the Literaturepreprint · 7 shared references 2013Accounting for asset impairment: a test for IFRS compliance across Europearticle · 7 shared references 2020The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Settingarticle · 7 shared references

Details

Year2015

Typearticle

Published2015-04-06

VenueAdvances in Accounting

ISSN-L0882-6110

Languageen

Citations54

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/j.adiac.2015.03.011

openalex_workW1994583902

Links

Imported from OpenAlex (CC0) — nothing here is generated.