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
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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
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
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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
Ownership Structure and Goodwill Impairment in Listed Nigeria Financial Institutions [PDF]
Financial Markets, Institutions and Risks, 2022 The broad objective of this study is to examine the effect of ownership structure on goodwill impairment in listed financial institutions in Nigeria. Ownership structure is proxies using director’s shareholdings, ownership concentration, institutional ...
Halimah S. Sambo +3 more
doaj +1 more source
The impact of VAM on goodwill impairment —Based on civil engineering construction industry [PDF]
E3S Web of Conferences, 2020 Based on the background of the Ministry of Finance’s concern about the issue of goodwill impairment and the frequent outbreak of goodwill impairment risk, this paper analyzes the difference in the proportion of goodwill impairment during the valuation ...
Yi Ping
doaj +1 more source
Board ethnic diversity and goodwill impairment decisions: longitudinal analysis of energy firms in Malaysia [PDF]
Problems and Perspectives in Management, 2020 The present study investigates whether ethnic diversity among firms’ directors influences the decision to take goodwill write-offs, after considering the economic factors of impairment (measured in terms of the market capitalization indicator), reporting
Jamaliah Abdul-Majid
doaj +1 more source
Complexity, 2021 There is a large amount of goodwill recognition and goodwill impairment. These characteristics would trigger stock price fluctuation. Hence, stakeholders will increase holdings to mitigate the volatility of stock prices.
Xiaofang Tan +3 more
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