Disclosure quality of goodwill impairment testing: evidence from Turkey

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dc.contributor.authorAkbaba, Caner
dc.contributor.authorİbiş, Cemal
dc.contributor.authorYanık, Serhat
dc.contributor.authorAytürk, Yusuf
dc.date.accessioned2023-01-08T08:23:32Z
dc.date.available2023-01-08T08:23:32Z
dc.date.issued2022en_US
dc.departmentFakülteler, İşletme Fakültesi, İşletme Bölümüen_US
dc.description.abstractGoodwill-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.en_US
dc.identifier.citationAkbaba, 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.en_US
dc.identifier.endpage111en_US
dc.identifier.issn1753-6715
dc.identifier.issue1en_US
dc.identifier.scopus2-s2.0-85144472768
dc.identifier.scopusqualityQ3
dc.identifier.startpage88en_US
dc.identifier.urihttps://hdl.handle.net/20.500.12939/3174
dc.identifier.volume15en_US
dc.identifier.wosWOS:000895297100004
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.institutionauthorİbiş, Cemal
dc.language.isoen
dc.publisherInderscience Publishersen_US
dc.relation.ispartofInternational Journal of Managerial and Financial Accounting
dc.relation.isversionof10.1504/ijmfa.2023.127527en_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectAuditor Sizeen_US
dc.subjectDisclosure Qualityen_US
dc.subjectGoodwill Impairmenten_US
dc.subjectTurkeyen_US
dc.titleDisclosure quality of goodwill impairment testing: evidence from Turkey
dc.typeArticle

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