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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China Journal of Accounting Research, 2020 The rapidly increasing volume of goodwill assets in the capital market generates potential risks due to the possibility of an untimely recognition of goodwill impairment.
Hongwen Han, Qingquan Tang
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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
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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
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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
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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
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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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Goodwill impairment and key audit matters
Cogent Business & Management, 2023 The main goal of this paper is to analyze the factors that influence the auditor’s decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors’ disclosure ...
Inês Gonçalves +2 more
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Effectiveness of investment in business acquisition: Results of disclosures 2021–2022
Экономика и управление, 2023 Aim. To perform an assessment of the performance of investments in business acquisitions over the years to 2021 by analyzing the impairments recognized in 2021 and 2022.Objectives.
N. V. Tsekhomskiy +2 more
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