Umfang:
1 Online-Ressource (34 p)
Inhalt:
The paper investigates the determinants of goodwill disclosure on a sample of European companies. In particular, the factors associated to particular extents of disclosure are examined.The results provide evidence that, determinants coherent with proprietary cost theory significantly affect the extent of goodwill disclosure. Conversely the hypotheses formulated according to the signaling theory are not supported.The methodology adopted provides meaning to relations between variables that might be robust only or particularly within a specific range of variation of the independent variables. Finally, issues of compliance due to the technical complexities of IAS 36 are documented
Anmerkung:
In: Eastern European Business and Economics Journal. 2015, Vol. 1, Nr. 2, 32-65
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Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 2015 erstellt
Sprache:
Englisch
