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Goodwill and Mandatory Disclosure Compliance: A Critical Review of the Literature

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  • Carla Carvalho
  • Ana Maria Rodrigues
  • Carlos Ferreira

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  • Carla Carvalho & Ana Maria Rodrigues & Carlos Ferreira, 2016. "Goodwill and Mandatory Disclosure Compliance: A Critical Review of the Literature," Australian Accounting Review, CPA Australia, vol. 26(4), pages 376-389, December.
    • Handle: RePEc:bla:ausact:v:26:y:2016:i:4:p:376-389
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    File URL: http://hdl.handle.net/10.1111/auar.2016.26.issue-4
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    Cited by:

    1. Jani Saastamoinen & Hannu Ojala & Kati Pajunen & Pontus Troberg, 2018. "Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting," Australian Accounting Review, CPA Australia, vol. 28(4), pages 538-555, December.
    2. Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020. "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    3. Kabir, Humayun & Su, Li & Rahman, Asheq, 2020. "Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    4. Maciej Gierusz & Stanisław Hońko & Marzena Strojek-Filus & Katarzyna Świetla, 2022. "The Quality of Goodwill Disclosures and Impairment in the Financial Statements of Energy, Mining, and Fuel Sector Groups during the Pandemic Period—Evidence from Poland," Energies, MDPI, vol. 15(16), pages 1-20, August.
    5. Niclas Hellman & Jordi Carenys & Soledad Moya Gutierrez, 2018. "Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 242-321, May.

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