Firm-specific determinants of goodwill disclosure quality under IFRS

Benita Gullkvist

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review


Using a matched-sample approach, this study examines firm-specific determinants of disclosure quality regarding goodwill impairment testing under IFRS for listed Finnish and Swedish companies in 2006−2012. Disclosure quality is measured by using a self-constructed disclosure index. The descriptive findings indicate an increase in the indices measuring
disclosure quality, implying an increase in disclosure quality over time. The results also indicate a significant cross-country difference, which persists over time. Firm-specific determinants, such as firm size, level of goodwill-intensity and ownership concentration, seem to significantly determine disclosure quality. Further, there are some significant industry effects for the Finnish subsample and significant effects of profitability for the Swedish
subsample at 0.1 level. Implications for further research and practice are discussed.
Original languageEnglish
Title of host publicationConference book of 38th European Accounting Association Annual Congress 2015
Publication date2015
Publication statusPublished - 2015
MoE publication typeA4 Article in conference proceedings
Event38th Annual Congress of the European Accounting Association (EAA) - Glasgow, United Kingdom
Duration: 28.04.201530.04.2015
Conference number: 38


  • 512 Business and Management

Areas of Strength and Areas of High Potential (AoS and AoHP)

  • AoS: Financial management, accounting, and governance


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