Francesco Mazzi, Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas: Goodwill-related mandatory disclosure and the cost of equity capital

Published on: 02 Oct 2014

This paper was presented at the IASB Research Forum held on 2 October 2014. It examines whether goodwill related disclosure, as mandated by IFRS 3 and IAS 36, reduces implied cost of equity capital for a sample of European firms for the period 2008 to 2011.

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