IDEAS home Printed from https://ideas.repec.org/a/ids/injmfa/v15y2023i1p88-111.html
   My bibliography  Save this article

Disclosure quality of goodwill impairment testing: evidence from Turkey

Author

Listed:
  • Caner Akbaba
  • Cemal İbiş
  • Serhat Yanık
  • Yusuf Aytürk

Abstract

Goodwill-related disclosure quality is an emerging research question that needs to be investigated. In practice, audit firms control the disclosures in financial reports by using a checklist that results in a boilerplate reporting format of insufficient information. This study examines possible determinants of goodwill-related disclosure quality in Turkey. We use a unique hand-collected panel dataset of listed Turkish non-financial companies for the period between 2014 and 2018 and calculate a disclosure index. Our results show that firm-specific variables of size, ownership structure, and level of debt are related to disclosure quality of goodwill impairment testing and the magnitude of the goodwill reported is positively linked to disclosure quality. More important, our results indicate that auditor size improves the disclosure quality and boilerplate goodwill-related disclosures are prevalent among Turkish public companies.

Suggested Citation

  • Caner Akbaba & Cemal İbiş & Serhat Yanık & Yusuf Aytürk, 2023. "Disclosure quality of goodwill impairment testing: evidence from Turkey," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 15(1), pages 88-111.
    • Handle: RePEc:ids:injmfa:v:15:y:2023:i:1:p:88-111
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=127527
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:injmfa:v:15:y:2023:i:1:p:88-111. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=252 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.