Advanced search
Publication Cover
South African Journal of Accounting Research Volume 29, 2015 - Issue 2
Submit an article Journal homepage
1,536
Views
7
CrossRef citations to date
0
Altmetric
Articles

The value-relevance of goodwill reported under IFRS 3 versus IAS 22

Anne-Marie EloffSchool of Accountancy, University of Stellenbosch, Bosman Street, Stellenbosch, 7602, South AfricaCorrespondence[email protected]
&
Charl de VilliersDepartment of Accounting, AUT University, Auckland, New Zealand;Department of Accounting, University of Pretoria, South Africa
Pages 162-176 | Received 05 Jul 2013, Accepted 06 Jun 2014, Published online: 07 May 2015

Citations (7)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (1)

Charles Day. (2020) Goodwill impairment testing disclosures – South African compliance in 2018. South African Journal of Accounting Research 34:1, pages 45-62.
Read now

Articles from other publishers (6)

Nabeelah Daniels & Anna-Retha Smit. (2023) Corporate governance and the value relevance of accounting information: Empirical evidence from South Africa. Southern African Journal of Accountability and Auditing Research 25:1, pages 24-36.
Crossref
Abongeh A. Tunyi, Dimu Ehalaiye, Ernest Gyapong & Collins G. Ntim. (2020) The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3. The International Journal of Accounting 55:02, pages 2050008.
Crossref
Stefano Garzella, Salvatore Ferri, Raffaele Fiorentino & Francesco Paolone. (2019) The (in)coherence in accounting for goodwill. Meditari Accountancy Research 28:2, pages 311-325.
Crossref
Melik Ertuğrul. 2019. Handbook of Research on Global Issues in Financial Communication and Investment Decision Making. Handbook of Research on Global Issues in Financial Communication and Investment Decision Making 367 394 .
Charl J. De Villiers & Pei-Chi K. Hsiao. (2017) A review of accounting research in internationalising journals in the South African region. South African Journal of Economic and Management Sciences 20:1.
Crossref
Gökhan Özer & İlhan Çam. (2016) The Role of Human Capital in Firm Valuation: An Application on BIST. Procedia - Social and Behavioral Sciences 235, pages 168-177.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.