Results 11 to 20 of about 20,799 (339)
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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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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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
doaj +1 more source
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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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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Waardebepaling in het kader van de goodwill impairment-test [PDF]
MAB, 2004 Het centrale vraagstuk bij de impairment-test is de waardebepaling. Het gaat bij impairment-tests immers om een vergelijking van de boekwaarde (‘carrying value’) van een actief met de economische waarde.
Wim Holterman
doaj +3 more sources
Goodwill impairment, auditor dismissal and opinion shopping–evidence from China
China Journal of Accounting Studies, 2023 Using listed companies from 2010 to 2019 in China, we investigate whether firms engage in opinion shopping activities when firms dismiss the auditors following a goodwill impairment.
Cunyu Xing, Huilan Yuwen, Dan Yang
doaj +1 more source
Has Goodwill Become More Relevant After IFRS Convergence in Indonesia?
Journal of Accounting and Investment, 2018 This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence ...
Ersa Tri Wahyuni +2 more
doaj +1 more source
Resistance to institutional change through decoupling [PDF]
, 2015 This study aims to understand how organisation cope with institutional pressures caused by the implementation of IFRS 3 Business Combinations. Applying an institutional theory, this study proposes that companies might resist the implementation of an ...
Abdul Majid, Jamaliah, Che Adam, Noriah
core +2 more sources