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  1. Rethinking the reporting of intangibles

    Rethinking the reporting of intangibles

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Negash --- School of Accountancy, Republic of South Africa
    This paper deals with one of the central problems of financial reporting. Using a mix of qualitative-quantitative approach the paper extends the author’s previous work on intangibles. It attempts to represent the views of users and preparers of financial statements...
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  2. The value-relevance of goodwill reported under IFRS 3 versus IAS 22

    The value-relevance of goodwill reported under IFRS 3 versus IAS 22

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Anne-Marie Eloff --- School of Accountancy, South Africa Charl de Villiers --- Department of Accounting, New Zealand
    The application of International Financial Reporting Standard (IFRS) 3, which became compulsory for financial periods beginning on or after 31 March 2004, significantly changed the initial and subsequent measurement of goodwill in annual reports. This change in the accounting treatment...
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  3. Compliance with goodwill impairment disclosure and reasons provided by management: Evidence from South Africa

    Compliance with goodwill impairment disclosure and reasons provided by management: Evidence from South Africa

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E. Louw --- University of Pretoria, South Africa J. H. Hall --- University of Pretoria, South Africa L. M. Brümmer --- University of Pretoria, South Africa
    Purpose: The aim of this article is to investigate compliance with the IFRS disclosure requirements regarding goodwill impairment testing in the South African setting, using JSE-listed firms as a sample. The article considers the explanatory strategies used by management to...
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  4. Digital transformation and goodwill impairment

    Digital transformation and goodwill impairment

    Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Yan Zhao --- Beijing Wuzi University, China Honglin Liu --- Wuhan Textile University, China Libin Zhao --- Wuhan Textile University, China Wei Zhang --- Wuhan Textile University, China
    We utilise a sample M&A listed on the Chinese A-shares market between 2008 and 2021. Our focus is specifically on A-share listed companies that acted as acquiring firms. We conduct an empirical analysis to investigate how their digital transformation influences...
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