{"title":"Compliance with goodwill impairment disclosure and reasons provided by management: Evidence from South Africa","authors":"E. Louw, J. H. Hall, L. M. Brümmer","doi":"10.1080/10291954.2023.2277560","DOIUrl":null,"url":null,"abstract":"Purpose: The aim of this article is to investigate compliance with the IFRS disclosure requirements regarding goodwill impairment testing in the South African setting, using JSE-listed firms as a s...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"38 2 1","pages":""},"PeriodicalIF":1.1000,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"South African Journal of Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/10291954.2023.2277560","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
Purpose: The aim of this article is to investigate compliance with the IFRS disclosure requirements regarding goodwill impairment testing in the South African setting, using JSE-listed firms as a s...
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