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- W2115660082 abstract "Using a random sample of companies from France, Germany, and the UK (100 from each country) I examine the comparability/diversity of fair value accounting of goodwill under International Financial Reporting Standards (IFRS). I predict and find that large companies operating in an environment with a high level of investor protection are more likely to provide more disclosure on how the conduct the fair value estimation of acquired goodwill. I also predict find that investors find the accounting information from companies with high levels of disclosure more informative. In addition, I also find that companies in the financial sector are providing significantly less disclosure compared to other companies." @default.
- W2115660082 created "2016-06-24" @default.
- W2115660082 creator A5047816039 @default.
- W2115660082 date "2008-01-01" @default.
- W2115660082 modified "2023-10-10" @default.
- W2115660082 title "Fair Value Accounting for Goodwill Under IFRS: An Exploratory Study of the Comparability in France, Germany, and the United Kingdom" @default.
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- W2115660082 doi "https://doi.org/10.2139/ssrn.1275803" @default.
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