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Accounting for goodwill under IFRS: A critical analysis · Study

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ArticleAccounting for goodwill under IFRS: A critical analysis

Tomas Hjelström2016

Article2016

Accounting for goodwill under IFRS: A critical analysis

Tomas Hjelström · Niclas Hellman

26 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

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References

2012Evidence on the use of unverifiable estimates in required goodwill impairment 2012Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants 2000Conservative accounting and equity valuation 2005On Accounting-Based Valuation Formulae*2009Accounting For Goodwill 2008Double Accounting for Goodwill: A Problem Redefined

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2021Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting 2021Country-specific drivers of the value relevance of goodwill impairment losses

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2021Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Researcharticle · 3 shared references 2018Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investorsarticle · 2 shared references 2014The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europearticle · 2 shared references 2015Market Reaction to Goodwill Impairmentsarticle · 2 shared references 2016Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capitalarticle · 2 shared references 2014How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?article · 2 shared references

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Year2016

Typearticle

Published2016-01-01

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations26

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/j.intaccaudtax.2016.07.001

openalex_workW2494081577

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