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- W2261279315 abstract "The aim of this contribution is to verify whether there exists a significant and negative correlation between the cost of debt and the mandatory information on goodwill disclosed under IAS 36. The hypothesis was tested over a four-year period through the building of a goodwill un-weighted disclosure index from a sample of companies listed in the SP in fact they are consistent only by homogeneous groups." @default.
- W2261279315 created "2016-06-24" @default.
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- W2261279315 date "2010-01-01" @default.
- W2261279315 modified "2023-09-23" @default.
- W2261279315 title "Examining the Link Between Goodwill Mandatory Disclosure Level Under IAS 36 and Cost of Debt: Evidence from S&P Europe 350" @default.
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- W2261279315 doi "https://doi.org/10.2139/ssrn.1687024" @default.
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