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- W2192185559 abstract "The goal of this paper is to determine how disclosures of goodwill impairment tests under IAS 36 are prepared in conditions of high uncertainty. The data come from Polish companies listed at the Warsaw Stock Exchange, where economic and legal developments have been dynamic as compared to the main global equity markets. We use qualitative methods, interviews and content analysis, and we draw on genre theory to understand how the narratives in disclosures are created. We find that the disclosures follow clear rules of a genre, which prohibit the discussion of uncertainty. In cases where significant doubts concerning the reliability of goodwill valuation exist, preparers place clues that professional readers can notice and follow to determine the degree of uncertainty. Preparers may only be encouraged to provide this information directly if specific disclosure requirements are introduced." @default.
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- W2192185559 date "2015-01-01" @default.
- W2192185559 modified "2023-09-25" @default.
- W2192185559 title "Communicating Uncertainty in Financial Statement Narratives: Goodwill Impairment Testing" @default.
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- W2192185559 doi "https://doi.org/10.2139/ssrn.2655525" @default.
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