Managerial Finance


Accounting and Finance

Table Of Contents: Volume 36 Issue 9

Goodwill, triggering events, and impairment accounting

Eugene E. Comiskey, Charles W. Mulford

The purpose of this paper is to examine the assessment process for goodwill impairment. The paper evaluates compliance with goodwill impairment tests required under the…

Goodwill accounting and performance measurement

Wolfgang Schultze, Andreas Weiler

The purpose of this paper is to outline the link between value creation, performance measurement and goodwill accounting according to the International Financial Reporting…

Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms

Tyrone M. Carlin, Nigel Finch

This paper aims to provide evidence relating to the potential for and extent of opportunistic exercise of discretion by large Australian and New Zealand reporting entities…

The discount rate for discounted cash flow valuations of intangible assets

Marc Schauten, Rudolf Stegink, Gijs de Graaff

The purpose of this paper is to determine the required return of intangible assets for eight different business sectors by means of an empirical study of companies from…

Impairment – a commercial perspective

Wayne Lonergan

This paper aims to identify conceptual changes in the practical application of asset impairment testing methods as required under IAS (International Accounting Standards) 36.



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  • Professor Don Johnson