Communication financière en matière de dépréciation du goodwill en période de la Covid-19: un dilemme entre silence et transparence

Charlotte Disle () and Rémi Janin ()
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Charlotte Disle: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes, UGA INP IAE - Grenoble Institut d'Administration des Entreprises - UGA - Université Grenoble Alpes - Grenoble INP - Institut polytechnique de Grenoble - Grenoble Institute of Technology - UGA - Université Grenoble Alpes
Rémi Janin: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique, UGA INP IAE - Grenoble Institut d'Administration des Entreprises - UGA - Université Grenoble Alpes - Grenoble INP - Institut polytechnique de Grenoble - Grenoble Institute of Technology - UGA - Université Grenoble Alpes

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Abstract: The Covid-19 epidemic has led to uncertainties about the future, making the financial disclosure more delicate, particularly with regard to the impairment of goodwill. The company must, at least at each inventory, disclose information justifying the expected value of goodwill. Reporting must be even more extensive in times of crisis. Most of the French companies examined have chosen to communicate little, even those that two years after the start of Covid-19 are showing performance levels below those of the pre-crisis period. Adopting a real option approach, we propose to understand this lack of transparency as a choice to delay its communication due to agency costs related to the uncertainty generated by the crisis.

Keywords: Goodwill; Covid-19; Financial reporting; Impairment test; IAS 36; Real option; Communication financière; Test de dépréciation; Option réelle (search for similar items in EconPapers)
Date: 2023-05-07
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Published in Congrès de l'Association Française de Comptabilité, Association Francophone de Comptabilité, May 2023, Lyon, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04687879

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