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Determinants of Goodwill Impairment: International Evidence
SSRN Electronic Journal, 2015This study investigates the determinants of firms’ decision to impair goodwill under IFRS. Our empirical analysis is based on data for the years 2005 to 2011 for 8,110 non-financial firm-years and 1,358 financial firm-years from 21 countries where firms apply IFRS.
Martin Glaum +2 more
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Der IFRS Goodwill Impairment Test
2007Mit der Einfuhrung des § 315a HGB gewinnt die seit Jahren in Deutschland auf dem Vormarsch befindliche internationale Rechnungslegung noch mehr an Bedeutung. Deutsche borsennotierte Unternehmen mussen seit 2005 zwingend ihre Konzernabschlusse nach IAS/IFRS aufstellen.
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Motivation of discretionary goodwill impairments
Research in International Business and Finance, 2023Shengyi Yang, Shaoying Zhu
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Common Ownership and Goodwill Impairments
Corporate Governance: An International ReviewABSTRACTResearch Question/IssueAre companies monitored by common owners (i.e., institutional investors that block‐own [owning 5% or more] several companies in a single industry) more likely than other companies to record goodwill impairments when their assets are overstated?Research Findings/InsightsWe find that companies monitored by common owners are
Chunlai Ye, Lin‐Hui Yu
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Goodwill Impairment: A Comparative Country Analysis
SSRN Electronic Journal, 2007In response to proposed convergence of accounting standards, we investigate whether non-U.S. firms (which list their shares on U.S. secondary markets and report under U.S. standards) are more likely to interpret and apply the accounting rules in a different manner than their U.S. counterparts.
Zane L. Swanson +2 more
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Managerial ability and goodwill impairment
Advances in Accounting, 2016Abstract 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.
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Corporate Social Responsibility and Goodwill Impairment
Accounting and the Public Interest, 2017ABSTRACT This study examines the relation between corporate social responsibility (CSR) and goodwill impairment. We rely mainly on the stakeholder theory and adopt the Posner (1974) public interest model to develop our predictions. Following prior research, we use CSR strengths (concerns) to measure responsible (irresponsible) CSR ...
Joanna Golden, Li Sun, Joseph H. Zhang
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