How is goodwill impairment driven by relative firm performance? : evidence from Germany

Master thesis English OPEN
Brandão, Sara Fontes Coutinho Mesquita;
(2014)
  • Subject: International Financial Reporting Standards (IFRS) | Goodwill | Goodwill impairment | Relative firm performance | Earnings management | Germany | Normes internationales d’information financière (IFRS) | Dépréciation du goodwill | Performance relative de l’entreprise | Manipulation des chiffres | Allemagne | :Ciências Sociais::Economia e Gestão [Domínio/Área Científica]

Goodwill treatment has been facing considerable changes in terms of regulation. More recently, IAS 36 (2004) develops the subject of impairment of assets, stating that goodwill should be subject to impairment tests on an annual basis. In the IFRS context, the pres... View more
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