.... Design/methodology/approach Using a sample of firms before and after EAR adoption in the UK, the study analyses the relationship between goodwill impairment disclosures and market valuations. It further investigates how the specificity of auditor disclosures (entity-specific versus generic) influences...

..., a few studies examined the impact of IPO prospectus readability on the market valuation after the IPOs stages. Shette and Kuntluru (2018) observed a positive correlation between difficult-to-read prospectuses and firms' earnings overperformance in the short term, even though this correlation did...