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EnglishThe paper investigates the determinants of goodwill disclosure on a sample of European companies. The hypothesized relations between the expected determinants and the extent of goodwill disclosure are investigated by adopting a closer spectrum of analysis. In particular we expect that meaningful relations may exist only within a specific range of variance of the dependent and independent variables, even when a general relation is not supported. Likewise, in a general relation, the magnitude of the impacts produced on the extent of disclosure may vary as the value of the expected determinant change. The results, based on a cluster analysis, confirm the original expectations and let us argue that the methodology might be used as a complementary research approach in this field of study. The paper also raises several practical implications.
| Titolo: | Determinants of goodwill disclosure: a closer look to relations |
| Autori interni: | |
| Anno del prodotto: | 2015 |
| Rivista: | |
| Abstract: | The paper investigates the determinants of goodwill disclosure on a sample of European companies. The hypothesized relations between the expected determinants and the extent of goodwill disclosure are investigated by adopting a closer spectrum of analysis. In particular we expect that meaningful relations may exist only within a specific range of variance of the dependent and independent variables, even when a general relation is not supported. Likewise, in a general relation, the magnitude of the impacts produced on the extent of disclosure may vary as the value of the expected determinant change. The results, based on a cluster analysis, confirm the original expectations and let us argue that the methodology might be used as a complementary research approach in this field of study. The paper also raises several practical implications. |
| Handle: | http://hdl.handle.net/11568/875948 |
| Appare nelle tipologie: | 4.1 Contributo in Atti di convegno |
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