Work

Goodwill Disclosure in Europe. Profiles of disclosing companies

Year: 2015

Type: preprint

Abstract: 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.

Source: SSRN Electronic Journal

Authors: Nicola Giuseppe Castellano, Katia Corsi, Roberto Del Gobbo

Institutions: University of Macerata, University of Sassari

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2204010934

Cites: 71

Cited by: 1

Related to: 9