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Implications of the IFRS goodwill accounting treatment

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References

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2003Accounting for Goodwill: Are We Better Off?95 cited

Cited by

2016Relative reliability and the recognisable firm: Calculating goodwill impairment value68 cited
2015Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing67 cited
2011Goodwill impairment testing under IFRS: a false impossible shore?61 cited
2014Goodwill under IFRS: Relevance and disclosures in an unfavorable environment60 cited
2023Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis52 cited
2010Resisting compliance with IFRS goodwill accounting and reporting disclosures45 cited
2009

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What Determines Goodwill Impairment?

42 cited

2016Effect of IFRS adoption on financial reporting quality42 cited

2014Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing39 cited

2020Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia37 cited

2013Disclosure of Goodwill Impairment under AASB 136 from 2005–201035 cited

2008Goodwill Impairment Testing Under IFRS - A False Impossible Shore?34 cited

2011Defining goodwill: a practice perspective33 cited

2013Better Late than Never, the Timing of Goodwill Impairment Testing in Australia29 cited

2016How measurement framing and accounting information system evaluation mode influence environmental performance judgments26 cited

2010The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment25 cited