Country-specific drivers of the value relevance of goodwill impairment losses

2021 ◽  
Vol 43 ◽  
pp. 100384
Author(s):  
Ahmad Alshehabi ◽  
George Georgiou ◽  
Alessandro S. Ala
Keyword(s):  
Value Relevance ◽  
Goodwill Impairment ◽  
Country Specific

Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada

2009 ◽  
Vol 44 (1) ◽  
pp. 56-78 ◽  
Author(s):  
Pascale Lapointe-Antunes ◽  
Denis Cormier ◽  
Michel Magnan
Keyword(s):  
Value Relevance ◽  
Goodwill Impairment

DİĞER KAPSAMLI GELİR KALEMLERİ İLE İŞLETMENİN PİYASA DEĞERİ ARASINDAKİ İLİŞKİ

2014 ◽  
Vol 1 (3) ◽  
pp. 269
Author(s):  
Serhan Gürkan ◽  
Yasemin Köse
Keyword(s):  
Financial Performance ◽  
Value Relevance ◽  
Net Income ◽  
Comprehensive Income ◽  
Income Statement ◽  
Other Comprehensive Income ◽  
The Difference ◽  
Gains And Losses

Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account. Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance. In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.

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