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Informational Content Of Goodwill Disclosures: Belgian Market Evidence

Author

Listed:
  • Julius Gaël Tchatchou Tchaptche

    (University of Mons, Belgium)

  • Olivier Colot

    (University of Mons, Belgium)

  • Karin Comblé

    (University of Mons, Belgium)

Abstract

Business combinations provide specific asymmetric information: they usually include acquisition’s premiums, accounted for through the recognition of (1) various intangible assets emerging from the combination or (2) one intangible single asset, the goodwill. Receiving the consolidated financial statements, the market has to understand the signification, estimate the accuracy of the level of those premiums and imagine the future of this over-value. We analyse the data of a sample of Belgian listed companies and define individual disclosure’s score. We conclude to a heterogeneous treatment by companies, to difficulties to find information when companies register various intangibles based on IAS 38 and to narrow adjustemts of the disclosure’s level after the recommendations of market’s authorities.

Suggested Citation

  • Julius Gaël Tchatchou Tchaptche & Olivier Colot & Karin Comblé, 2019. "Informational Content Of Goodwill Disclosures: Belgian Market Evidence," Thriving on Future Education, Industry, Business and Society; Proceedings of the MakeLearn and TIIM International Conference 2019,, ToKnowPress.
    • Handle: RePEc:tkp:mklp19:249
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