Abstract

http://ssrn.com/abstract=1275803
 
 

References (35)



 
 

Citations (5)



 


 



Fair Value Accounting for Goodwill Under IFRS: An Exploratory Study of the Comparability in France, Germany, and the United Kingdom


Mari Paananen


University of Hertfordshire

September 30, 2008


Abstract:     
Using a random sample of companies from France, Germany, and the UK (100 from each country) I examine the comparability/diversity of fair value accounting of goodwill under International Financial Reporting Standards (IFRS). I predict and find that large companies operating in an environment with a high level of investor protection are more likely to provide more disclosure on how the conduct the fair value estimation of acquired goodwill. I also predict find that investors find the accounting information from companies with high levels of disclosure more informative. In addition, I also find that companies in the financial sector are providing significantly less disclosure compared to other companies.

Number of Pages in PDF File: 37

Keywords: Fair value, Goodwill, IFRS, France, Germany, United Kingdom

JEL Classification: M41, M44, M45, M47, K22

working papers series


Download This Paper

Date posted: October 1, 2008  

Suggested Citation

Paananen, Mari, Fair Value Accounting for Goodwill Under IFRS: An Exploratory Study of the Comparability in France, Germany, and the United Kingdom (September 30, 2008). Available at SSRN: http://ssrn.com/abstract=1275803 or http://dx.doi.org/10.2139/ssrn.1275803

Contact Information

Mari Paananen (Contact Author)
University of Hertfordshire ( email )
Hertford Herts, SG13 8QF
United Kingdom
Feedback to SSRN


Paper statistics
Abstract Views: 4,330
Downloads: 1,189
Download Rank: 8,454
References:  35
Citations:  5

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.281 seconds