商誉减值披露的合规性和管理层提供的理由:南非的证据

IF 1.1 Q3 BUSINESS, FINANCE
E. Louw, J. H. Hall, L. M. Brümmer
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引用次数: 0

摘要

目的:本文的目的是以在 JSE 上市的公司为研究对象,调查在南非环境下遵守《国际财务报告准则》关于商誉减值测试的披露要求的情况。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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...
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CiteScore
2.90
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