Disclosure quality of goodwill impairment testing: evidence from Turkey
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Tarih
2022
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Inderscience Publishers
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
Goodwill-related disclosure quality is an emerging research question that needs to be investigated. In practice, audit firms control the disclosures in financial reports by using a checklist that results in a boilerplate reporting format of insufficient information. This study examines possible determinants of goodwill-related disclosure quality in Turkey. We use a unique hand-collected panel dataset of listed Turkish non-financial companies for the period between 2014 and 2018 and calculate a disclosure index. Our results show that firm-specific variables of size, ownership structure, and level of debt are related to disclosure quality of goodwill impairment testing and the magnitude of the goodwill reported is positively linked to disclosure quality. More important, our results indicate that auditor size improves the disclosure quality and boilerplate goodwill-related disclosures are prevalent among Turkish public companies.
Açıklama
Anahtar Kelimeler
Auditor Size, Disclosure Quality, Goodwill Impairment, Turkey
Kaynak
International Journal of Managerial and Financial Accounting
WoS Q Değeri
N/A
Scopus Q Değeri
Q3
Cilt
15
Sayı
1
Künye
Akbaba, C., İbiş, C., Yanık, S., Aytürk, Y. (2022). Disclosure quality of goodwill impairment testing: evidence from Turkey. International Journal of Managerial and Financial Accounting, 15(1), 88-111.
