AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name. |
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STUDIA OECONOMICA - Issue no. 1 / 2013 | |||||||
Article: |
GOODWILL REPORTING PRACTICES: EVIDENCE FROM A POST-TRANSITION ECONOMY. Authors: MATEJA JERMAN. |
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Abstract: Goodwill is an increasingly important asset in the structure of total assets in modern companies. Since studies have shown that disclosures about goodwill are often not compliant with the rules in accounting standards, the research aims to analyze the characteristics of goodwill accounting from the perspective of a post-transition country. The analysis includes Slovene publicly quoted companies that report under IFRS and is based on data from the period 2007-2011. The results show that goodwill is on average less important in comparison with traditionally developed market economies. The content analysis of disclosures in annual reports provides evidence about strengths and weaknesses of goodwill disclosures in analyzed annual reports. JEL classification: M41, M48 Keywords: goodwill, disclosures, intangible assets, IFRS. |
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