Authors: Prof. Alain Devalle, Ph.D., Prof. Fabio Rizzato, Ph.D.
The disclosure of financial statement is an importanttopic for all the stakeholders of a company. In fact disclosure allows investors to understand the application of the accounting
principles used by companies and permit investors to analyse the relevant information. This paper aims at contributing to accounting literature by providing results which have been
obtained by using disclosure data reported under IFRSs. In particular the paper aims at verifying by means of different regression models what are the determinants that influence the quality of mandatory disclosure of goodwill. Results show that the weight of goodwill on assets and on equity and the market capitalization influence the quality of disclosure. Furthermore, results suggest that the variables related to the company performance (ROS, EBIT, ROE) do not influence the quality of mandatory disclosure of goodwill.
Keywords: component: disclosure, determinants, goodwill, IFRS, quality