Results 261 to 270 of about 2,237 (289)

Determinants of Goodwill Impairment: International Evidence

SSRN Electronic Journal, 2015
This 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, Wayne R. Landsman, Sven Wyrwa   +2 more
openaire   +1 more source

Motivation of discretionary goodwill impairments

Research in International Business and Finance, 2023
Shengyi Yang, Shaoying Zhu
openaire   +1 more source

A & B Companies: Impairment of Goodwill

Issues in Accounting Education, 2004
Accounting for goodwill has long been a theoretical problem for accountants. Although most businesses possess some goodwill, accountants record it only when a premium is paid in the acquisition of another company. Subsequent to acquisition, valuing goodwill becomes a problem. Statement of Financial Accounting No.
Veronique G. Frucot, Leland G. Jordan, Marc I. Lebow   +2 more
openaire   +1 more source

IMPAIRMENT OF GOODWILL - A study about differences in goodwill impairment and the enforcement regarding impairment of goodwill in Europe, the US and in the UK, France, Germany and Sweden

2011
Background and problem: Since 2005, every listed company in Europe has to implement the statements by IASB in the consolidated financial statements. This is a step in the convergence process between the IFRS and the US GAAP. Even if differences are eliminated, some still remain.
Markovic, Suzana, Senay Oguz, Sandra
openaire   +1 more source

Impairment test of goodwill: Nedskrivningstest på goodwill

2015
The financial crisis has made it difficult for companies to predict the future and thus make informed budgets and estimate the expected future cash flows and the discount rate. It means that there has been more focus on the definition of key assumptions and the presentation as users of financial statements is in greater need of realistic accounting ...
openaire   +1 more source

Goodwill Impairment, Securities Analysts, and Information Transparency

European Accounting Review, 2021
Jiali Jenna Tang, Qingquan Tang
exaly  

COVID-19 Pandemic and Firm-level Cash Holding—Moderating Effect of Goodwill and Goodwill Impairment

Emerging Markets Finance and Trade, 2020
Huayu Shen
exaly  

Scale of Goodwill Impairment and Audit Charge

Proceedings of the 4th International Conference on Economic Management and Model Engineering, 2022
Yanru Wang, Yuju Li
openaire   +1 more source

The goodwill impairment test under IFRS: Objective, effectiveness and alternative approaches

Journal of International Accounting, Auditing and Taxation, 2023
Niclas Hellman
exaly  

Goodwill Impairment, Loss Avoidance Effects and Subsequent Corporate M&A Decisions

Emerging Markets Finance and Trade, 2023
exaly