Results 21 to 30 of about 490,667 (246)
Big bath and goodwill impairment [PDF]
Revista Brasileira de Gestão De Negócios, 2019 Purpose – To analyze the extent to which recognition of impairments in goodwill is associated with periods of negative results before these losses (big bath practices).
Cristina Gonçalves +3 more
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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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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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Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing [PDF]
, 2013 Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive disclosures than Swedish companies ...
Oksana, Henriksson, Fallström, Lyubov
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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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, 2004 In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-
Sellhorn, Thorsten
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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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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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Discretion in the application of the goodwill impairment test in European banks
Revista Mexicana de Economía y Finanzas Nueva Época REMEF, 2021 In the absence of amortization of goodwill, the purpose of this study is to identify whether the impairment test was applied uniformly between 2005 and 2015 at the 45 biggest banks in Europe, during the first decade of IFRS application.
Jorge Pallarés Sanchidrián +2 more
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Calculaties in een relatienetwerk: het voorbeeld van 'goodwill impairment' [PDF]
MAB, 2016 Accounting wordt vaak in verband gebracht met transparantie: cijfers worden verondersteld een organisatiewerkelijkheid bloot te leggen. Dit artikel laat zien hoe de calculatie van de waarde van ‘goodwill impairment’ in relatienetwerken tot stand komt en ...
Ed Vosselman
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