Results 241 to 250 of about 2,237 (289)

Community based cohort studies in China: critical insights for shaping the future of population and public health.

BMJ
Zeng H, Lu X, Liu F, Wu X, Liu S, Gu D.
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Studies on goodwill impairments and loan covenants

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Goodwill impairment and CEO overconfidence

Journal of Behavioral and Experimental Finance, 2021
Abstract We examine how CEO overconfidence affects goodwill impairments after the adoption of SFAS 142 in US firms. Consistent with the nature of the cognitive position of overconfident CEOs, we find that both the likelihood and the magnitude of goodwill impairment recognition decrease when CEO overconfidence is elevated, providing evidence that ...
Robert N Killins, Thanh Ngo, Hongxia Wang   +2 more
exaly   +2 more sources

Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting

European Management Journal, 2021
Abstract Given the ongoing controversy around the accounting treatment of goodwill and the search by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) for improvements to goodwill accounting, this study surveys a global sample of 352 chief financial officers (CFOs) to understand their perceptions of ...
Silvia Ferramosca, Marco Allegrini
exaly   +2 more sources

Leading Indicators of Goodwill Impairment

Journal of Accounting, Auditing & Finance, 2006
This paper examines whether financial disclosures on acquired entities allow investors to effectively predict goodwill impairment, a task that has become more important following the recent abolishment of goodwill amortization. In predicting goodwill impairment, we use variables relating to the postacquisition performance of the operating segment(s) to
Carla Hayn
exaly   +2 more sources

Managerial ability and goodwill impairment

Advances in Accounting, 2016
Abstract This study examines the relationship between managerial ability and goodwill impairment. I predict a negative relationship because prior studies suggest that more-able managers better prevent or reduce goodwill impairment, relative to less-able managers.
exaly   +2 more sources

Goodwill Impairment Losses and Audit Fees

Journal of Accounting and Finance, 2023
This paper examines whether goodwill accounting is related to auditor compensation. Specifically, it investigates whether goodwill impairment losses reported by auditees are associated with audit fees they have to pay their auditors. I predict a positive link between the amount of goodwill impairments reported by client firms and audit fees that ...
Ji, Amy E.
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Goodwill impairment: the case of Hong Kong

, 2012
This thesis focuses on goodwill impairment implemented and practised in the first three years after Hong Kong's adoption of the International Financial Reporting Standards (IFRS). Three issues - compliance, discount rate and audit quality with respect to goodwill impairment testing - are the focus of analytical and empirical attention.
Dung Manh Tran (12304628)
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Goodwill, triggering events, and impairment accounting

Managerial Finance, 2010
PurposeThe purpose of this paper is to examine the assessment process for goodwill impairment. The paper evaluates compliance with goodwill impairment tests required under the Statement of Financial Accounting Standard 142 and International Accounting Standard 36, highlighting challenges encountered in complying with these standards. The paper explores
Eugene E. Comiskey, Charles W. Mulford
openaire   +2 more sources