Results 271 to 280 of about 250,786 (330)
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Emerging markets finance & trade, 2022
The subsequent measurement of goodwill in mergers and acquisitions has been controversial for a long time in academia and practice. This article attempts to propose a new conceptual view of the “attrition” of goodwill to improve the subsequent ...
Kai-Chun Peng +4 more
semanticscholar +1 more source
The subsequent measurement of goodwill in mergers and acquisitions has been controversial for a long time in academia and practice. This article attempts to propose a new conceptual view of the “attrition” of goodwill to improve the subsequent ...
Kai-Chun Peng +4 more
semanticscholar +1 more source
European Journal of Operational Research, 2020
We study a supply chain coordination problem with an upstream manufacturer and a downstream retailer that have Nash bargaining fairness concerns. The evolution of consumer goodwill is assumed to be influenced by the final product's quality improvement ...
Zhimin Guan, Tong Ye, Rui Yin
semanticscholar +1 more source
We study a supply chain coordination problem with an upstream manufacturer and a downstream retailer that have Nash bargaining fairness concerns. The evolution of consumer goodwill is assumed to be influenced by the final product's quality improvement ...
Zhimin Guan, Tong Ye, Rui Yin
semanticscholar +1 more source
Goodwill impairment and CEO overconfidence
, 2021We examine how CEO overconfidence affects goodwill impairments after the adoption of SFAS 142 in US firms. Consistent with the nature of the cognitive position of overconfident CEOs, we find that both the likelihood and the magnitude of goodwill ...
Robert N. Killins +2 more
semanticscholar +1 more source
Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting
, 2021Given the ongoing controversy around the accounting treatment of goodwill and the search by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) for improvements to goodwill accounting, this study surveys a ...
Silvia Ferramosca, M. Allegrini
semanticscholar +1 more source
Goodwill Impairment and Audit Effort
Accounting Horizons, 2021Using abnormal audit fees to capture any added charges associated with incremental audit effort beyond the effort level needed under normal or expected circumstances, we find that the incremental audit effort is positively associated with goodwill to ...
A. Ghosh, Cunyu Xing
semanticscholar +1 more source
British Dental Journal, 1994
Despite its intangible and ephemeral nature, goodwill, alongside the building, equipment, and fixtures and fittings, is now accepted as one of the four principal elements in the valuation of any established dental practice.
openaire +2 more sources
Despite its intangible and ephemeral nature, goodwill, alongside the building, equipment, and fixtures and fittings, is now accepted as one of the four principal elements in the valuation of any established dental practice.
openaire +2 more sources
Common Ownership and Goodwill Impairments
Corporate Governance: An International ReviewAre companies monitored by common owners (i.e., institutional investors that block‐own [owning 5% or more] several companies in a single industry) more likely than other companies to record goodwill impairments when their assets are overstated?We find ...
Chunlai Ye, LingZhi Yu
semanticscholar +1 more source
In pursuit of goodwill? The cross-level effects of social enterprise consumer behaviours
, 2020Social innovation and social enterprises have not only changed the concept of operating nonprofit organisations but have also blurred the line between society and business. The current social purpose environment is dynamic and continuously evolving, with
Juin‐Ming Tsai +2 more
semanticscholar +1 more source
Goodwill Impairment, Securities Analysts, and Information Transparency
, 2020The transition from amortization to the impairment-only approach in IFRS 3 and CAS 8 (China's accounting standards) increased managerial discretion when estimating goodwill impairment write-offs, leading to potential earnings management.
Hongwen Han, J. Tang, Qingquan Tang
semanticscholar +1 more source
CEO Overconfidence and the Timeliness of Goodwill Impairments
, 2020We use survival analysis techniques to examine whether overconfidence affects the likelihood and timeliness of goodwill impairments. We predict that overconfident CEOs have a lower likelihood of impairment in any firm-quarter, and take longer, on ...
Byung Hun Chung, P. Hribar
semanticscholar +1 more source