Results 111 to 120 of about 2,237 (289)
The investment opportunities and Goodwill impairment
, 2011 Does goodwill impairment reflect investment opportunities? Our study found that impairment write-offs are negatively associated with the underlying investment opportunities.
Gu, Yutian, Zhuang, Yuanyuan
core
History, EarlyView.Abstract During the 1960s, Mexico's Institutional Revolutionary Party (PRI) embraced Chinese overtures for a commercial opening as consistent with its anti‐imperialist posture, thereby foreshadowing the diplomatic opening to China in 1972. Yet this professed ideological pluralism was eclipsed by an underlying allegiance to the United States' anti ...
YIXIN TIAN
wiley +1 more source
International Journal of Urban and Regional Research, EarlyView.Abstract Metropolises are rapidly becoming spaces of stark inequalities. While much literature has emphasized the metropolitan scale as a driver of agglomeration economies, recent scholarship highlights either the ungovernable nature of large metropolises or the weak redistributive capacity of their governments as key causes of increasingly unequal ...
Lucía Cerrada Morato +2 more
wiley +1 more source
Issues on recognition, measurement and impairment of goodwill
Investors and their advisers have to asses how the activities of the acquirer and its acquired business develop following a business combination. Due to a complexity of business activities this is a challenging exercise.
Petre, Mihaela Cosmina +1 more
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Overpaid acquisitions and goodwill impairment losses — Evidence from the US
, 2013 The purpose of this study is to shed light on the reliability of accounting goodwill numbers by examining whether many goodwill impairment losses arise from overpayment for the target at the time of the acquisition, rather than from a subsequent ...
Olante, Maria Elena
core +1 more source
Accounting Rules and the Labor Market for Accountants
Journal of Accounting Research, EarlyView.ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley +1 more source
Memory deficit following resection of an intraventricular myxoid glioneuronal tumor impinging on the bilateral fornix: A case report. [PDF]
Front Oncol, 2023 Stasenko A +8 more
europepmc +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers
Journal of Accounting Research, EarlyView.ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque +2 more
wiley +1 more source
What Determines Goodwill Impairment?
This study investigates determinants of goodwill impairment decisions and their disclosure quality. Under IAS36 goodwill is subject to an annual impairment test in which the carrying amount of goodwill is not allowed to exceed the recoverable amount ...
Arnt Verriest, Ann Gaeremynck
core