This paper reviews the empirical literature on the determinants and decision usefulness of
goodwill reporting. We structure our discussion around five guiding questions that reflect …

While the extractive industries (EI) are of major significance economically, the reporting of
their activities has been the subject of contentious debate posing dilemmas for regulators …

We review 42 studies from 2008 to early 2017 about IFRS goodwill accounting choices for
recognition, impairment, and disclosure of goodwill, focusing on cross-country evidence of …

Our paper examines how large shareholders manage goodwill impairment to inflate
earnings as well as the role of audit functions in this setting. The influence of large …

This study uses a machine learning approach to identify and predict factors which influence
citation impacts across five Pacific Basin journals: Abacus, Accounting & Finance, Australian …

Alors qu'il ya deux décennies, le normalisateur international avait choisi de supprimer
l'amortissement du goodwill au profit de l'application de tests annuels de dépréciation, le …

The economic valuation of goodwill is based on an interdisciplinary approach that
synergistically considers its legal, accounting, fiscal, and strategic aspects. The controversial …

Abstract The International Financial Reporting Standards (IFRS) Conceptual Framework
emphasizes understandability, ie that users have a reasonable degree of relevant …

The economic valuation of goodwill is based on an interdisciplinary approach that
synergistically considers its legal, accounting, fiscal, and strategic aspects. The controversial …

The purpose of this paper is twofold:(1) the paper reviews the International Accounting
Standards Board (IASB's) evidence-supported approach to standard setting, in particular the …