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Article Number - AB8E50565837


Vol.11(17), pp. 456-463 , September 2017
DOI: 10.5897/AJBM2017.8369
ISSN: 1993-8233



Full Length Research Paper

Impairment of goodwill, IAS 36 and determinants of mandatory disclosure in Italian listed companies



Alain Devalle
  • Alain Devalle
  • Department of Management, School of Management and Economics, University of Turin, Italy.
  • Google Scholar
Fabio Rizzato
  • Fabio Rizzato
  • Department of Management, School of Management and Economics, University of Turin, Italy.
  • Google Scholar
Pietro Pisoni
  • Pietro Pisoni
  • Department of Management, School of Management and Economics, University of Turin, Italy.
  • Google Scholar







 Received: 27 June 2017  Accepted: 11 July 2017  Published: 14 September 2017

Copyright © 2017 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0


Disclosure allows investors to understand financial performance. The study provides findings on the level of compliance of mandatory disclosure concerning the impairment of goodwill under IFRS and its determinants.  The examined sample is composed of 145 Italian listed entities. Size variables, performance variables and amortization of goodwill variables were tested in order to verify the determinant of the compliance with mandatory disclosure of the impairment of goodwill. We have run an ordinary least square (OLS) regression model: results show that the weight of goodwill, the way entities amortize goodwill and the size of the firm are positively associated with the mandatory disclosure requested by IAS 36. We have contributed to previous studies by providing findings on the role of mandatory disclosure, which is a fundamental characterization in accounting and extremely current after the publication of the Discussion Paper by the international accounting standards board (IASB). The contribution to current literature is to provide findings on the determinants of mandatory disclosure of goodwill in Italy.

Key words: Intangible assets, goodwill, impairment test, financial mandatory disclosure, annual report, compliance, dscore index, IAS 36.

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APA Devalle, A., Rizzato, F., & Pisoni, P. (2017). Impairment of goodwill, IAS 36 and determinants of mandatory disclosure in Italian listed companies. African Journal of Business Management, 11(17), 456-463.
Chicago Alain Devalle, Fabio Rizzato and Pietro Pisoni. "Impairment of goodwill, IAS 36 and determinants of mandatory disclosure in Italian listed companies." African Journal of Business Management 11, no. 17 (2017): 456-463.
MLA Alain Devalle, Fabio Rizzato and Pietro Pisoni. "Impairment of goodwill, IAS 36 and determinants of mandatory disclosure in Italian listed companies." African Journal of Business Management 11.17 (2017): 456-463.
   
DOI 10.5897/AJBM2017.8369
URL http://www.academicjournals.org/journal/AJBM/article-abstract/AB8E50565837

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