Goodwill Disclosure in Europe. Profiles of disclosing companies

Nicola Giuseppe Castellano (), Katia Corsi () and Roberto Del Gobbo ()
Additional contact information
Nicola Giuseppe Castellano: University of Macerata
Katia Corsi: University of Sassari
Roberto Del Gobbo: University of Macerata

Eastern European Business and Economics Journal, 2015, vol. 1, issue 2, 32-65

Abstract: The paper investigates the determinants of goodwill disclosure on a sample of European companies. In particular, the factors associated to particular extents of disclosure are examined. The results provide evidence that, determinants coherent with proprietary cost theory significantly affect the extent of goodwill disclosure. Conversely the hypotheses formulated according to the signaling theory are not supported. The methodology adopted provides meaning to relations between variables that might be robust only or particularly within a specific range of variation of the independent variables. Finally, issues of compliance due to the technical complexities of IAS 36 are documented.

Keywords: Goodwill Disclosure Determinants; Antecedents of disclosure; Goodwill Disclosure Index; Cluster Analysis (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://eebej.eu/Castellano-N-Corsi-K-Del-Gobbo-R-2 ... cs-Journal-12-32-65/ (text/html)
http://eebej.eu/2015v1n2/32-65.pdf (application/pdf)
for print copy of the journal 50 Euro, preview on web - free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eeb:articl:v:1:y:2015:i:2:p:32-65

Ordering information: This journal article can be ordered from

Access Statistics for this article

More articles in Eastern European Business and Economics Journal from Eastern European Business and Economics Studies Centre
Bibliographic data for series maintained by Valerijs ( this e-mail address is bad, please contact ).