The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
The impact of IAS 36 on goodwill disclosure: Evidence of the write-offs and performance effects
Overview
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Claims the paper makes
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Self-check
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Citations
Cites
The relevance of the value-relevance literature for financial accounting standard setting
Holthausen, R. W., & Watts, R. L. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00029-5 · Cited by 1,742 · cited 1×
“Ramanna (2008) studies the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill, in order to test what is argued in previous research (Holthausen & Watts, 2001; Watts, 2003; Roychowdhury & Watts, 2007).”
Method
Metadata
- Authors
- D'Alauro, G.
- Venue
- Intangible Capital
- Publisher
- Omnia Publisher SL
- Published
- 2013-10-25
- Volume
- 9
- Issue
- 3
- ISSN
- 1697-9818
- Cited by
- 10
- References
- 1
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: The impact of IAS 36 on goodwill disclosure: Evidence of the write-offs and performance effects. https://app.cochat.ai/papers/10.3926/ic.415
- The paper
- D'Alauro, G. (2013). The impact of IAS 36 on goodwill disclosure: Evidence of the write-offs and performance effects. Intangible Capital. https://doi.org/10.3926/ic.415
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
