Disclosure quality of goodwill impairment testing and the related company factors: The evidence from Finland

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dc.contributor Aalto-yliopisto fi
dc.contributor Aalto University en
dc.contributor.author Li, Rui
dc.date.accessioned 2016-08-16T11:35:49Z
dc.date.available 2016-08-16T11:35:49Z
dc.date.issued 2014
dc.identifier.uri https://aaltodoc.aalto.fi/handle/123456789/21347
dc.description.abstract Objectives of the study The main objective of this study is to examine the disclosure quality of goodwill impairment test of Finnish companies. The further study is done aiming to find out what are the characteristics of the firm that are related to the disclosure quality of the firm. Research method and data The research method used to examine the disclosure quality is to build a disclosure compliance index which contains 9 checklist items based on IAS 36. By assigning a score for each item, a total score ranging from 0 to 9 indicates the disclosure quality of a company. Regression models are employed to examine the firm factors that are related to the disclosure compliance level. Finding of the study There are different disclosure compliance levels among Finnish companies. Specifically, the disclosure for the information that the key assumptions based on has the lowest compliance level. The further research results shows that company's disclosure compliance level is positively related when the company used one of the ''big 4'' auditing firms for their financial statements auditing. And the goodwill intensity is also positively related to a company's compliance level when considering the industry category that the company belongs to, but when the industry factor is ignored, the relation on longer exists. However, there is not a significant relation between a company's goodwill impairment test disclosure compliance level and the company size, the profitability, the goodwill impairment test result, the company's corporate governance or the industry category the company belongs to. en
dc.format.extent 68
dc.language.iso en en
dc.title Disclosure quality of goodwill impairment testing and the related company factors: The evidence from Finland en
dc.type G2 Pro gradu, diplomityö fi
dc.contributor.school Kauppakorkeakoulu fi
dc.contributor.school School of Business en
dc.contributor.department Laskentatoimen laitos fi
dc.contributor.department Department of Accounting en
dc.subject.keyword goodwill
dc.subject.keyword goodwill impairment test
dc.subject.keyword IAS
dc.subject.keyword disclosure compliance
dc.identifier.urn URN:NBN:fi:aalto-201609083561
dc.type.dcmitype text en
dc.programme.major Laskentatoimi fi
dc.programme.major Accounting en
dc.type.ontasot Pro gradu tutkielma fi
dc.type.ontasot Master's thesis en
dc.subject.helecon laskentatoimi
dc.subject.helecon accounting
dc.subject.helecon liikearvo
dc.subject.helecon goodwill
dc.subject.helecon arviointi
dc.subject.helecon evaluation
dc.subject.helecon mittarit
dc.subject.helecon ratings
dc.ethesisid 14525
dc.date.dateaccepted 2014-12-02
dc.location P1 I

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