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Disclosure of Goodwill Impairment in the Baltic States [PDF]
Engineering Economics, 2016 International accounting standards provide recommendations that specify which factors should be taken into consideration prior to the determination of goodwill impairment; however, decisions on goodwill impairment disclosures are mainly conditioned by the influence of managers and other factors based on self-interests.
Sapkauskiene, Alfreda +3 more
openaire +4 more sources
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
doaj +2 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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Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions
, 2018 In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process.
Späth, Godefroy, Trampler, Robert
openaire +2 more sources
, 2004 In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-
Sellhorn, Thorsten
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What determines goodwill impairment?
, 2009 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. However, valuing this recoverable amount is subject to substantial managerial discretion. Therefore, we
Verriest, Arnt, Gaeremynck, Ann
openaire +3 more sources
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
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