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Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing

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  • Gerry Gallery

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  • Gerry Gallery, 2009. "Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing," Australian Accounting Review, CPA Australia, vol. 19(4), pages 337-339, December.
    • Handle: RePEc:bla:ausact:v:19:y:2009:i:4:p:337-339
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2009.00072.x
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    References listed on IDEAS

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    1. Gerry Gallery & Emerson Cooper & John Sweeting, 2008. "Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards," Australian Accounting Review, CPA Australia, vol. 18(3), pages 257-273, September.
    2. Christine A. Botosan & Marlene A. Plumlee, 2002. "A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital," Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 21-40, March.
    3. Sven Husmann & Martin Schmidt, 2008. "The Discount Rate: A Note on IAS 36," Accounting in Europe, Taylor & Francis Journals, vol. 5(1), pages 49-62, June.
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    Cited by:

    1. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    2. Tyrone M. Carlin & Nigel Finch, 2010. "Commentary: Some Further Evidence on Discount Rate Selection in the Context of Goodwill Impairment Testing," Australian Accounting Review, CPA Australia, vol. 20(4), pages 400-402, December.
    3. Michael E. Bradbury, 2010. "Commentary: Discount Rates in Disarray – Evidence on Flawed Goodwill Impairment Testing," Australian Accounting Review, CPA Australia, vol. 20(3), pages 313-316, September.
    4. He, Liyu, 2020. "Discount rate behaviour in fair value reporting," Journal of Behavioral and Experimental Finance, Elsevier, vol. 28(C).

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