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Goodwill under IFRS: Relevance and disclosures in an unfavorable environment
Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
2014 (English)In: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 38, no 1, 1-17 p.Article in journal (Refereed) Published
Abstract [en]

The accounting treatment of purchased goodwill under IFRS has been severely criticizeddue to the extensive use of fair value accounting. The purpose of this study is to enrich theongoing debate upon this issue by drawing attention to the market valuation implications ofgoodwill in a country outside the Anglo-Saxon accounting paradigm, where the applicationof fair value accounting has been seen as more problematic. The results indicate that, in thecase of purchased goodwill, fair value accounting generates relevant accounting numbersbut only in companies that comply highly with IFRS disclosure requirements.

Place, publisher, year, edition, pages
Elsevier, 2014. Vol. 38, no 1, 1-17 p.
Keyword [en]
Goodwill, Value relevance, Fair value accounting, Mandatory disclosures, IFRS, Greece
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-23445DOI: 10.1016/j.accfor.2013.11.001OAI: oai:DiVA.org:hj-23445DiVA: diva2:695833
Available from: 2014-02-12 Created: 2014-02-12 Last updated: 2016-09-07Bibliographically approved
In thesis
1. Essays on the market valuation implications of mandatory corporate reporting
Open this publication in new window or tab >>Essays on the market valuation implications of mandatory corporate reporting
2016 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

The purpose of this dissertation is to enrich understanding on the market valuation implications of mandatory financial and non-financial reporting beyond and in relation to traditional accounting information. It is comprised of four individual essays each of which examines a different, and to some extent internationally unique, jurisdiction that can best serve the particular purpose of the essay as well as the overarching purpose of the dissertation.

The starting point of this empirical inquiry is the value relevance of purchased goodwill under IFRS and the moderating role that different levels of compliance with IFRS mandatory disclosures play on its market valuation. Similar to the first essay, the second essay focuses on traditional accounting information (specifically book value of equity and earnings) and examines potential differences on its market valuation before and after the mandatory introduction of an integrated reporting approach. The third essay focuses on mandatory carbon emissions reporting and compares its valuation relevance when such reporting is mandated by regulation vis-à-vis when it is voluntary. Finally, the fourth essay examines the market valuation interplay between mandatory financial and non-financial disclosures.

This dissertation intends to be of particular relevance first; to the accounting academic community which acknowledges that mandatory disclosures are not well understood and it calls for further research on how users of annual reports view mandatory disclosures and second; to accounting regulators. Empirical research on the value relevance of corporate reporting can provide useful insights into questions of interest to regulators because its research questions are often motivated by broader questions raised by these non-academic constituents. The dissertation in hand has similar motivations.

Place, publisher, year, edition, pages
Jönköping: Jönköping University, Jönköping International Business School, 2016. 48 p.
Series
JIBS Dissertation Series, ISSN 1403-0470 ; 109
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-31675 (URN)978-91-86345-68-6 (ISBN)
External cooperation:
Public defence
2016-09-14, B1014, Jönköping International Business School, Jönköping, 13:00 (English)
Opponent
Supervisors
Available from: 2016-09-06 Created: 2016-09-06 Last updated: 2016-09-07Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • asciidoc
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