Results 281 to 290 of about 20,799 (339)

Validating the DREAM guideline informed by the perspectives of mental health nurses caring for adolescents with mental illnesses. [PDF]

Sci Rep
Chukwuere PC, Du Plessis E, Coetzee SK.
europepmc   +1 more source

Using Passive and Active Data to Predict Post-Traumatic Stress Disorder Symptoms and Cannabis Use in Recently Discharged UK Veterans: A Protocol for the MAVERICK Feasibility Study. [PDF]

Mental Health Sci
Williamson G, Trompeter N, Murphy D, Saba S, Pedersen ER, Davis JP, Leightley D.   +6 more
europepmc   +1 more source

Goodwill impairment : Impairment tests at indications for recession

, 2008
Hjerpe, Emmelie, Dökümcü, Ummuhan
openalex   +1 more source

Corporate social responsibility and goodwill impairments

, 2022
openaire   +1 more source

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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 Killins, Thanh Ngo, Hongxia Wang
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

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

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Statement of Accounting Standards No. 142 [2001] superseded the former rules of accounting for amortization of goodwill under Accounting Principles Board Opinion No. 17 [1970].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

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

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