Disclosure quality of goodwill impairment testing: evidence from Turkey
Date
2022Author
YANIK, Serhat
İbiş, Cemal
Akbaba, Caner
AYTÜRK, Yusuf
Metadata
Show full item recordAbstract
Copyright © 2023 Inderscience Enterprises Ltd.Goodwill-related disclosure quality is an emerging research question that needs to be investigated. In practice, audit firms control the disclosures in financial reports by using a checklist that results in a boilerplate reporting format of insufficient information. This study examines possible determinants of goodwill-related disclosure quality in Turkey. We use a unique hand-collected panel dataset of listed Turkish non-financial companies for the period between 2014 and 2018 and calculate a disclosure index. Our results show that firm-specific variables of size, ownership structure, and level of debt are related to disclosure quality of goodwill impairment testing and the magnitude of the goodwill reported is positively linked to disclosure quality. More important, our results indicate that auditor size improves the disclosure quality and boilerplate goodwill-related disclosures are prevalent among Turkish public companies.
URI
http://hdl.handle.net/20.500.12627/187537https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85144472768&origin=inward
https://doi.org/10.1504/ijmfa.2023.127527
Collections
- Makale [92796]