Firm-specific determinants of goodwill disclosure quality under IFRS

Forskningsoutput: Kapitel i bok/rapport/konferenshandlingKonferensbidragVetenskapligPeer review

Sammanfattning

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.
OriginalspråkEngelska
Titel på gästpublikationConference book of 38th European Accounting Association Annual Congress 2015
Utgivningsdatum2015
StatusPublicerad - 2015
MoE-publikationstypA4 Artikel i en konferenspublikation
Evenemang38th European Accounting Association Annual Congress 2015 - Glasgow, Storbritannien
Varaktighet: 28.04.201530.04.2015
Konferensnummer: 38

Nyckelord

  • 512 Företagsekonomi

Styrkeområden och områden med hög potential (AoS och AoHP)

  • AoS: Finansiering, redovisning och företagsstyrning

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