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Goodwill impairment, M&A, and industry development—Empirical evidence from listed companies in China [PDF]
PLoS ONE, 2023 Goodwill has been a controversial issue in China since 2007 when the new accounting standards changed the subsequent measurement of goodwill from periodic amortization to impairment testing.
Yadi Wen
doaj +3 more sources
It's dark under the lamp? The moderating role of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment. [PDF]
PLoS ONEThis study examines the influence of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment, considering the perspective of performance compensation commitment.
Qiandan Deng
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MAB, 2010 Goodwill is vaak een materiële post op de balans van ondernemingen. Hij representeert de ‘overwinst’ die door de overnemende onderneming is betaald bij de overname van een andere onderneming.
J. B. Backhuijs, R. G. Bosman
doaj +4 more sources
Big bath and goodwill impairment [PDF]
Revista Brasileira de Gestão De Negócios, 2019 Purpose – To analyze the extent to which recognition of impairments in goodwill is associated with periods of negative results before these losses (big bath practices).
Cristina Gonçalves +3 more
doaj +5 more sources
Management’s Discretionary Assessments of Goodwill Impairments—Evidence from STOXX Europe 600
International Journal of Financial Studies, 2023 The main issues of accounting reporting regarding goodwill are whether a firm’s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users.
Frode Kjærland +3 more
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THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY [PDF]
Annals of the University of Oradea: Economic Science, 2011 The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items.
Cunningham Garry M. +3 more
doaj +2 more sources
Goodwill Impairment: A Comparative Country Analysis
SSRN Electronic Journal, 2007 In response to proposed convergence of accounting standards, we investigate whether non-U.S. firms (which list their shares on U.S. secondary markets and report under U.S. standards) are more likely to interpret and apply the accounting rules in a different manner than their U.S. counterparts.
Zane L. Swanson +2 more
openalex +2 more sources
, 2016 Accounting for goodwill has been a controversial issue amongst researchers and academics, as well as for accounting standards setting professional bodies, given the difficulties concerning its definition, measurement and subsequent evaluation. This debate mainly lies on the contradictory views as regards to which accounting regime (amortization vs ...
Κωνσταντίνος Περιστέρης +1 more
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Has damage from goodwill impairment grown in China? Analysis and response
China Journal of Accounting Studies, 2021 From the perspective of high-quality acquirers (with generated goodwill), this study analyses the conflicting issues in the formation, recognition and subsequent measurement of goodwill and finds that good enterprises are not willing to make a timely ...
Yan Wang, Tao Li, Deli Wang, Kun Liu
doaj +1 more source