Firm-specific determinants of goodwill disclosure quality under IFRS

Benita Gullkvist

Firm-specific determinants of goodwill disclosure quality under IFRS

Benita Gullkvist

Redovisning, Vasa

Forskningsoutput: Kapitel i bok/rapport/konferenshandling › Konferensbidrag › Vetenskaplig › Peer 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.

Originalspråk	Engelska
Titel på värdpublikation	Conference book of 38th European Accounting Association Annual Congress 2015
Utgivningsdatum	2015
Status	Publicerad - 2015
MoE-publikationstyp	A4 Artikel i en konferenspublikation
Evenemang	38th European Accounting Association Annual Congress 2015 - Glasgow, Storbritannien Varaktighet: 28.04.2015 → 30.04.2015 Konferensnummer: 38

Nyckelord

512 Företagsekonomi

Styrkeområden och områden med hög potential (AoS och AoHP)

AoS: Finansiering, redovisning och företagsstyrning

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title = "Firm-specific determinants of goodwill disclosure quality under IFRS",

abstract = "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 measuringdisclosure 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 Swedishsubsample at 0.1 level. Implications for further research and practice are discussed.",

keywords = "512 Business and Management",

author = "Benita Gullkvist",

note = " Volume: Proceeding volume: ; 38th Annual Congress of the European Accounting Association (EAA), EAA ; Conference date: 28-04-2015 Through 30-04-2015",

year = "2015",

language = "English",

booktitle = "Conference book of 38th European Accounting Association Annual Congress 2015",

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TY - GEN

T1 - Firm-specific determinants of goodwill disclosure quality under IFRS

AU - Gullkvist, Benita

N1 - Conference code: 38

PY - 2015

Y1 - 2015

N2 - 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 measuringdisclosure 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 Swedishsubsample at 0.1 level. Implications for further research and practice are discussed.

AB - 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 measuringdisclosure 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 Swedishsubsample at 0.1 level. Implications for further research and practice are discussed.

KW - 512 Business and Management

M3 - Conference contribution

BT - Conference book of 38th European Accounting Association Annual Congress 2015

T2 - 38th Annual Congress of the European Accounting Association (EAA)

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Firm-specific determinants of goodwill disclosure quality under IFRS

Sammanfattning

Nyckelord

Styrkeområden och områden med hög potential (AoS och AoHP)

OpenUrl-tillgänglighet

Fingeravtryck

Citera det här