Silvia Vogel

Justus-Liebig-University Giessen

giessen

Germany

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Scholarly Papers (1)

1.

Compliance with IFRS 3 and IAS 36 Required Disclosures across 17 European Countries: Company-Level and Country-Level Determinants

Accounting and Business Research, Forthcoming
Posted: 28 Aug 2012 Last Revised: 21 Sep 2012
WHU - Otto Beisheim School of Management, Justus-Liebig-University Giessen, Germany, and Higher School of Economics (HSE) Moscow, Russia, University of Dayton - Accounting and Justus-Liebig-University Giessen

Abstract:

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IFRS, compliance, business combinations, cross-national analysis, goodwill, impairment testing, IFRS 3, IAS 36