.... 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...

... of non-negotiable state-owned stocks and IPO underpricing. IPO Prospectus readability Market valuation Disclosure Signaling theory The initial public offering (IPO) represents the process through which a firm goes public by offering shares on the primary market. In the aftermath of COVID...