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Informativa sul tasso di attualizzazione nella stima dell’avviamento secondo lo IAS36: un confronto fra Italia e Paesi nordici
Author/s: Giovanni Liberatore, Francesco Mazzi 
Year:  2011 Issue: Language: Italian 
Pages:  27 Pg. 107-133 FullText PDF:  832 KB
DOI:  10.3280/FR2011-004005
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This paper studies the disclosure quality on the discount rate used in estimating value in use for goodwill under IAS 36. A sample of Italian firms was compared with one of North European firms to verify if mandatory disclosure quality is correlated with the importance given to intangible assets in these countries. This paper also tested the hypothesis that the disclosure level increases following a goodwill write-off, an event related to market uncertainty and financial crisis periods. The analysis was conducted by constructing a disclosure index and the regression results support the hypothesis, showing that the discount rate disclosure level used in estimating goodwill increases in a firm from the North European sample; the same effect is shown in the presence of an impairment loss.
Keywords: Goodwill, mandatory disclosure, compliance, impairment test, IAS 36, intangible assets

Giovanni Liberatore, Francesco Mazzi, in "FINANCIAL REPORTING" 4/2011, pp. 107-133, DOI:10.3280/FR2011-004005


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