Exploració per autor "D'Alauro, Gabriele"
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The impact of IAS 36 on goodwill disclosure: evidence of the write-offs and performance effects
D'Alauro, Gabriele (Intangible Capital, 2013-11)
Article
Accés obertPurpose: This paper aims at examining the quality of corporate disclosure about goodwill impairment and its relationship with goodwill write-offs and earnings performance, exploiting an accounting regulation that allows ...