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Accounting in Europe Volume 13, 2016 - Issue 3
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Special Section: Accounting for Goodwill

Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36

Francesco MazziDipartimento di Scienze per l’Economia e l’Impresa, The University of Florence, Florence, ItalyCorrespondence[email protected]
,
Giovanni LiberatoreDipartimento di Scienze per l’Economia e l’Impresa, The University of Florence, Florence, Italy
&
Ioannis TsalavoutasAdam Smith Business School, University of Glasgow, Glasgow, Scotland, UK
Pages 353-379 | Published online: 24 Oct 2016

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Amir Amel-Zadeh, Martin Glaum & Thorsten Sellhorn. (2023) Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research. European Accounting Review 32:2, pages 415-446.
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Paul André, Dionysia Dionysiou & Ioannis Tsalavoutas. (2018) Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts’ forecasts. Applied Economics 50:7, pages 707-725.
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Francesco Mazzi, Paul André, Dionysia Dionysiou & Ioannis Tsalavoutas. (2017) Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital. Accounting and Business Research 47:3, pages 268-312.
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Paul André, Andrei Filip & Luc Paugam. (2016) Examining the Patterns of Goodwill Impairments in Europe and the US. Accounting in Europe 13:3, pages 329-352.
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Alain Schatt, Leonidas Doukakis, Corinne Bessieux-Ollier & Elisabeth Walliser. (2016) Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. Accounting in Europe 13:3, pages 307-327.
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Articles from other publishers (15)

Elisa Roncagliolo. (2023) The information content of half-yearly goodwill impairment losses: analysis of the European context. International Journal of Accounting & Information Management.
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Carlotta D’Este, Ilaria Galavotti & Marina Carabelli. (2023) Goodwill reporting in corporate acquisitions: The effects of managerial discretion under the new accounting rules. Corporate Ownership and Control 20:4, pages 72-83.
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Elisa Roncagliolo & Francesco Avallone. (2022) Recognition of provisional goodwill: Real need or communication strategy?. Journal of International Accounting, Auditing and Taxation 49, pages 100510.
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María Pilar Blasco Burriel, Alicia Costa & Jorge Olmo. (2022) Factores explicativos del deterioro del fondo de comercio en los grupos cotizados españoles. Revista Perspectiva Empresarial 9:1, pages 32-44.
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Shana M. Clor-Proell, Nerissa Brown, Stephen R. Stubben, Brian J. White, Elizabeth Blankespoor, Elizabeth A. Gordon, Mahendra R Gujarathi, Elaine Henry & Kenneth J. Merkley. (2021) Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill . Accounting Horizons 36:3, pages 1-19.
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Silvia Ferramosca & Marco Allegrini. (2021) Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting. European Management Journal 39:6, pages 816-828.
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Tat'yana Yu. DRUZHILOVSKAYA. (2021) Measurement of public sector financial instruments in Russian and international standards systems. International Accounting 24:7, pages 740-760.
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Tat'yana Yu. DRUZHILOVSKAYA. (2021) Accounting for non-financial tangible assets: Convergence with IFRS, achievements, challenges, prospects. International Accounting 24:2, pages 142-165.
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Jani Saastamoinen, Arsen Djatej, Kati Pajunen & M. David Gorton. (2020) Practitioner views of goodwill accounting under US GAAP. Journal of Applied Accounting Research 21:4, pages 783-798.
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Walid Guermazi & Khamoussi Halioui. (2020) Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?. Research in International Business and Finance 52, pages 101171.
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María Pilar Blasco, Alicia Costa & Alejandra Montes. (2019) Deterioro del fondo de comercio en las normas internacionales: estudio de una muestra de grupos cotizados españoles. Revista Perspectiva Empresarial 6:2, pages 36-58.
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Walid Guermazi & Halioui Khamoussi. (2018) Mandatory IFRS adoption in Europe: effect on the conservative financial reporting. Journal of Financial Reporting and Accounting 16:4, pages 543-563.
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Francesco Mazzi, Richard Slack & Ioannis Tsalavoutas. (2018) The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. Journal of International Accounting, Auditing and Taxation 31, pages 52-73.
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Amir Amel-Zadeh, Martin Glaum & Thorsten Sellhorn. (2021) Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research. SSRN Electronic Journal.
Crossref
Francesco Mazzi, Paul Andrr, Dionysia Dionysiou & Ioannis Tsalavoutas. (2014) Goodwill Related Mandatory Disclosure and the Cost of Equity Capital. SSRN Electronic Journal.
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