Results 11 to 20 of about 20,146 (272)
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
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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
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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
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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
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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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Peer effect in the initial recognition of goodwill
China Journal of Accounting Research, 2020 This study investigates the peer effect in the initial recognition of goodwill. We find that firms imitate their peers in the initial recognition of goodwill.
Liping Xu +3 more
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Did the Accounting for Goodwill Create a Bubble?
The Indonesian Journal of Accounting Research, 2021 This article investigates the accounting standards changes related to business acquisitions and the impact of those changes on the reported goodwill in the past 50 years.
Bingyi Chen +2 more
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PELAPORAN KERUGIAN PENURUNAN NILAI GOODWILL SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN
Jurnal Riset Akuntansi dan Keuangan, 2014 This study objective is to examine the determinants of the firm’s tendency to report goodwill impairment losses and it’s impact on the value of the firms.
Nunung Nuryani, Ilham Samsudiono
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