{"title":"商誉减值披露的合规性和管理层提供的理由:南非的证据","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":"{\"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}","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}
Compliance with goodwill impairment disclosure and reasons provided by management: Evidence from South Africa
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...