Matteo Ogliari

Matteo Ogliari

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5
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Publications

Publications (5)
Article
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In March 2020, the IASB issued a discussion paper – ‘Business Combinations – Disclosures, Goodwill and Impairment’ – which discussed, inter alia, whether to introduce a sort of counterreformation of IAS 36 that might lead to the reintroduction of goodwill amortization. Among other things, the IASB, leveraging key findings from academic research, qu...
Article
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This paper analyses the potential impacts of the introduction of a new accounting standard, International Financial Reporting Standard 16 (IFRS 16) – Leases, on financial leverage and performance of entities. This new accounting standard was introduced on 13 January 2016, and will become effective on 1 January 2019; it will have material impacts on...
Article
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In a world more interconnected and globalized, the Entities periodically communicate to stakeholders, and in general to market, their performances and results. The Entities use, in their financial communication, Alternative Performance Indicators (APM) that are not required by accounting principles. APM are increasingly used by Entities to help pro...
Article
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The application of Impairment Test on Goodwill is one of the most debated issues in the international arena, both in relation to the multiple profiles of subjectivity inherent in the valuation criteria set out in IAS 36 and in relation to the novelty that brings this procedure. For this reason, in our work we analyze Goodwill, Impairment Test and t...
Article
Full-text available
In our empirical analysis the evidence found fully reflects the theoretical characteristics studied in small and medium-sized enterprises rather than large enterprises. The dominant role of the shareholder in small and medium-sized enterprises and the type of ownership composition and structure are fundamental. The analysis of multi-case studies, a...

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