Results 251 to 260 of about 2,237 (289)

Goodwill impairment loss and bond credit rating

International Journal of Accounting and Information Management, 2017
Purpose The purpose of this study is to examine the impact of goodwill impairment losses on bond credit ratings. Design/methodology/approach The authors use regression analysis to examine the relationship between goodwill impairment losses and bond ...
Joseph H Zhang
exaly   +2 more sources

Some of the next articles are maybe not open access.

Related searches:

Goodwill Impairment and Audit Effort

Accounting Horizons, 2021
SYNOPSIS Using abnormal audit fees to capture added charges associated with incremental audit effort beyond the effort level needed under normal circumstances, we find that the incremental audit effort is positively associated with goodwill to total assets. Additionally, when goodwill is impaired, auditors exert incrementally more effort
Al (Aloke) Ghosh, Cunyu Xing
openaire   +1 more source

Managing impairment of goodwill

Journal of Intellectual Capital, 2006
Purpose – The purpose of this paper is to highlight the salient features of the new accounting standards on impairment of goodwill and their practical applications.Design/methodology/approach – To ascertain the research gap, the existing literatures on the subject were critically reviewed and analysed.
A. Seetharaman, Jayashree Sreenivasan, Raju Sudha, Tey Ya Yee   +3 more
openaire   +1 more source

Causes and consequences of goodwill impairment losses

Review of Accounting Studies, 2010
The paper examines the reaction of market participants to the announcement of a goodwill impairment loss, the nature of the information conveyed by the loss, and whether a cause of goodwill impairment can be traced back to overpayment for targets at the time of prior acquisitions.
Zining Li, Pervin K. Shroff, Ramgopal Venkataraman, Ivy Zhang   +3 more
openaire   +1 more source

Geographic distance and goodwill impairment

International Journal of Accounting & Information Management, 2019
Purpose The purpose of this study is to examine the impact of asymmetric information, estimated as the geographic distance between the acquiring firm and the target firm, on goodwill impairment following a merger or acquisition. Design/methodology/approach This study uses regression analysis to investigate the research questions of this study ...
Joel Harper, Li Sun
openaire   +1 more source

Market Reaction to Goodwill Impairments

European Accounting Review, 2012
This paper examines the information content of goodwill write-downs under International Accounting Standard (IAS) 36 (Impairment of Assets) and Statement of Financial Accounting Standards (SFAS) No. 142. We investigate whether the informational value depends on the reliability of the news.
Thorsten Knauer, Arnt Woehrmann
openaire   +1 more source

Models to measure goodwill impairment

International Advances in Economic Research, 2003
Statement of Accounting Standards No. 142 [2001] superseded the former rules of accounting for amortization of goodwill under Accounting Principles Board Opinion No. 17 [1970]. Entities muxt now recognize annually impairments in the value of the good-will associated with purchased firms, rather than amortizing such expenses ratably over 40 years.
Gerald H. Lander, Alan Reinstein
openaire   +1 more source

The value relevance of goodwill impairment

Research in Accounting Regulation, 2011
Abstract After a 5 year deliberation, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standard (SFAS) No. 142, Goodwill and Other Intangible Assets. The main objective of SFAS 142 is to increase transparency. We find that goodwill impairment charges are negatively viewed by investors, on average, but financial
Wei Xu, Asokan Anandarajan, Anthony Curatola   +2 more
openaire   +1 more source

The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia

SSRN Electronic Journal, 2017
We examine the association between goodwill impairment loss and goodwill impairment test-related disclosures in Australia. Using an Australian sample of firm-years with goodwill during 2007-12, we find that firm-years with understated goodwill impairment loss have higher goodwill impairment test-related disclosures in notes and vice versa.
Humayun Kabir, Asheq Rahman, Li Su
openaire   +1 more source

Common Ownership and Goodwill Impairments

Corporate Governance: An International Review
ABSTRACTResearch 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
openaire   +1 more source