Results 21 to 30 of about 20,146 (272)
Accounting for goodwill in China: a case study of two-step acquisitions
China Journal of Accounting Studies, 2023 We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China.
Ceng Zeng, Weiguo Zhang, Luo Zuo
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Impairment of Goodwill: Level of Compliance and Quality of Disclosure during the Crisis-An Analysis of Italian Listed Companies [PDF]
, 2013 This paper investigates the level of disclosure on impairment test of goodwill in the Italian context. The research is based on the analysis of the consolidated financial statements 2007\u20132011 of companies listed on FTSE MIB of Milan Stock Exchange ...
Elisa, Sartori +2 more
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Goodwill and Evaluation of Organization’s Effectiveness
Учёт. Анализ. Аудит, 2020 The article describes the relationship between value creation, performance measurement and accounting for goodwill in accordance with the IFRS and US-GAAP.
I. D. Demina, D. A. Bezrukov
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Energies, 2022 The COVID-19 pandemic has strongly affected the economic situation of many countries, which is worth considering not only globally but also in the context of specific industries.
Maciej Gierusz +3 more
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Delayed goodwill impairment charges: An examination of the declined market capitalization [PDF]
, 2015 This study has two main objectives.First, it examines the extent to which the declined in the market capitalization below the book values of the net assets represents an appropriate proxy for an indication that goodwill may be impaired by listed ...
Abdul Majid, Jamaliah, Lode, Nor Asma
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Do goodwill impairments affect audit opinions? Evidence from China
China Journal of Accounting Research, 2021 There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm’s financial position and profitability give reason to doubt ...
Ziye He, Dong Chen, Jianxin Tang
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Effectiveness of performance compensation commitment under Information Inequality [PDF]
E3S Web of Conferences, 2021 The demand of information society promotes the production of performance compensation commitment, which is used to alleviate the information asymmetry between investors and listed companies.
Zhou Yuhang
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Impairment losses: causes and impacts [PDF]
, 2016 Purpose - To analyze recognition of impairment losses in tangible and intangible assets, and their relevance to investors in companies listed in the Lisbon and Madrid Stock Exchange (2007-2011).Methodology - Quantitative analysis of a panel data sample ...
Fernandes, Joaquim Santana +3 more
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The impact of IAS 36 on goodwill disclosure: Evidence of the write-offs and performance effects
Intangible Capital, 2013 Purpose: This paper aims at examining the quality of corporate disclosure about goodwill impairment and its relationship with goodwill write-offs and earnings performance, exploiting an accounting regulation that allows significant unverifiable estimates
Gabriele D'Alauro
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