What is it about?
This paper critically analyse the literature published from 2002 to mid‐2015 on disclosures of goodwill and their respective impairment tests; identify the main contributions of the literature, as well as its limitations; and suggest new approaches for future research.
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Why is it important?
The majority of the analysed literature reveals that the information disclosed about goodwill is incomplete and largely heterogeneous, indicating a reduced level of compliance with the disclosures required by accounting standards. This paper may support the development of future empirical studies about goodwill's disclosures, which will bridge the identified gaps in the literature.
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This page is a summary of: Goodwill and Mandatory Disclosure Compliance: A Critical Review of the Literature, Australian Accounting Review, December 2016, Wiley,
DOI: 10.1111/auar.12129.
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