Three Essays On Goodwill Impairment Disclosure
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Three Essays On Goodwill Impairment Disclosure
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Author : Ionela Andreicovici
language : en
Publisher:
Release Date : 2019
Three Essays On Goodwill Impairment Disclosure written by Ionela Andreicovici and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
This dissertation is composed of three distinct studies that empirically examine the role of the information disclosed on goodwill impairment for key firm stakeholders (i.e., financial analysts, peer firms, and external auditors). In the first study, I examine the effect of disclosure transparency on disagreement among analysts, and disagreement between analysts and managers, in the context of goodwill impairment. The second study examines whether the reporting of significant goodwill impairment by a firm (impairment firm) affects the corporate investment behavior of other firms in the same industry (peer firms). The third study investigates the impact of the expanded audit report disclosure on firms' financial disclosure decisions. Specifically, I examine whether firms adjust the levels of disclosure on goodwill impairment when auditors flag goodwill impairment as a risk of material misstatements in the expanded audit report. This study contributes to the debate about the usefulness of the expanded audit report by identifying the mechanism through which expanded audit report impacts financial reporting and corporate decisions.
Three Essays On Corporate Voluntary Disclosure
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Author : Liem Thanh Nguyen
language : en
Publisher:
Release Date : 2012
Three Essays On Corporate Voluntary Disclosure written by Liem Thanh Nguyen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Corporate profits categories.
Determinants Of Mandatory Goodwill Disclosure The Case Of Impairment Testing In Germany
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Author : Laurent Lazar
language : en
Publisher:
Release Date : 2018
Determinants Of Mandatory Goodwill Disclosure The Case Of Impairment Testing In Germany written by Laurent Lazar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Goodwill accounting standards, according to International Financial Reporting Standard 3 (IFRS 3) and International Accounting Standard 36 (IAS 36), oblige firms to describe the circumstances that form the basis of the annual impairment testing. We observe that managers' interpretation or application of the IFRS is associated with the information content disclosed in financial statements. The use of boilerplate instead of firm-specific information decreases the information quality. This study investigates the disclosure quality of goodwill impairment testing under the IFRS of German listed companies between 2010 and 2015. Our results provide evidence that firm performance and goodwill impairment losses are positively linked to the quality of goodwill impairment disclosure. Furthermore, the results show that the magnitude of reported goodwill is negatively associated with the disclosure quality. Our findings are robust to additional tests and make several contributions to further research, regulation, and practice.
Essays On The Economic Consequences Of Mandatory Ifrs Reporting Around The World
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Author : Ulf Brüggemann
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-08-31
Essays On The Economic Consequences Of Mandatory Ifrs Reporting Around The World written by Ulf Brüggemann and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-31 with Business & Economics categories.
Ulf Brüggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS.
Accounting For Goodwill And Other Intangible Assets
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Author : Ervin L. Black
language : en
Publisher: John Wiley & Sons
Release Date : 2018-10-09
Accounting For Goodwill And Other Intangible Assets written by Ervin L. Black and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-09 with Business & Economics categories.
Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.
The Merger Mystery
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Author : Geoff Meeks
language : en
Publisher: Open Book Publishers
Release Date : 2022-06-23
The Merger Mystery written by Geoff Meeks and has been published by Open Book Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-23 with Business & Economics categories.
Statistical studies over the last forty-five years show that, although there are success stories, very many mergers and acquisitions do not result in the increased operating profits that economics textbooks would lead one to expect. As consultancy McKinsey have put it, ‘Anyone who has researched merger success rates knows that roughly 70% fail’. Yet—mysteriously—M&A activity has boomed across the globe, with a forty-fold increase in deals done each year now compared with four decades ago, in spite of the adverse general evidence. How can it be that talented, energetic, highly skilled, law-abiding, income-maximising participants in the M&A market will often promote mergers that lead to no operating gains, frequently with adverse effects on the wider economy too? Drawing on findings from a wealth of statistical analyses and case evidence from many businesses, the book presents answers to this merger mystery. In a synthesis of ideas from several disciplines, solutions are detected in misaligned incentives, distorted financial engineering and information asymmetry. By revealing how weaknesses at multiple points can interact and cumulate to produce inefficient outcomes, the discussion serves as a corrective to the overwhelmingly positive tone of most commentary on M&A, whilst also advocating changes in participants’ contracts, in taxation, and in regulation which could significantly reduce the number of mergers that fail. Designed to be accessible to a wide readership, the book will be of interest to investors, to M&A practitioners and commentators, to researchers and students of economics, political economy, finance, management and accounting, and—importantly—to policy makers working in these areas.
The Routledge Companion To Accounting Reporting And Regulation
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Author : Carien van Mourik
language : en
Publisher: Routledge
Release Date : 2013-10-01
The Routledge Companion To Accounting Reporting And Regulation written by Carien van Mourik and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-01 with Business & Economics categories.
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.
Ifrs 3 Business Combinations
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2004
Ifrs 3 Business Combinations written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Accounts categories.
Dissertation Abstracts International
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Author :
language : en
Publisher:
Release Date : 2008
Dissertation Abstracts International written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Dissertations, Academic categories.
The Uk Accounting Standards Board 1990 2000
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Author : David Tweedie
language : en
Publisher: Taylor & Francis
Release Date : 2023-07-28
The Uk Accounting Standards Board 1990 2000 written by David Tweedie and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-07-28 with Business & Economics categories.
In the late 1980s, financial accounting in Britain was in disarray. ‘Creative’ accounting was rife. The authority of the industry’s standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandoned. There were calls for government to replace the accountants’ self-regulation with a tough regulatory regime close to the American model. Also, rapid change in the financial industry was generating complex new financial schemes for which existing accounting standards were inadequate. This book tells the story of the next decade: the problems the standard-setters faced, both technical and political, the resistance they met, the solutions they developed, and the durability of their work. Innovations they developed have become part of global accounting standards. The story is told in the words of three board members, all of whom had spent their careers in accounting, one as a senior technical partner of a Big 4 audit firm, one as an executive in major multinational businesses, one as a university professor: respectively, the Chairman, Sir David Tweedie; the Technical Director, Allan Cook; and the academic board member, Professor Geoffrey Whittington. The medium is for the most part conversation, with the standard-setters questioned by Cambridge Professor Geoff Meeks, recorded over three years producing a more vivid picture of motivations and events. Also, in this technically demanding subject, it has the advantage of a simpler, more informal, and engaging conversational style and language. The book will appeal not just to accountants interested in the origins of the rules they are following and students learning why those rules were adopted, but also to anyone interested in how, in spheres beyond accounting, to harness the expertise and support of business regulatees without suffering regulatory capture.