Results 21 to 30 of about 2,237 (289)
Management’s Discretionary Assessments of Goodwill Impairments—Evidence from STOXX Europe 600
International Journal of Financial Studies, 2023 The main issues of accounting reporting regarding goodwill are whether a firm’s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users.
Frode Kjærland +3 more
doaj +1 more source
Narrative disclosure quality and the timeliness of goodwill impairments [PDF]
The British Accounting Review, 2022 Abstract This paper studies the relation between the quality of corporate narrative disclosure and the timeliness of goodwill impairments. We combine five measures of the linguistic content of annual report narratives to generate a proxy for narrative disclosure quality.
Iatridis, George Emmanuel +2 more
openaire +2 more sources
Peer effect in the initial recognition of goodwill
China Journal of Accounting Research, 2020 This study investigates the peer effect in the initial recognition of goodwill. We find that firms imitate their peers in the initial recognition of goodwill.
Liping Xu +3 more
doaj +1 more source
Did the Accounting for Goodwill Create a Bubble?
The Indonesian Journal of Accounting Research, 2021 This article investigates the accounting standards changes related to business acquisitions and the impact of those changes on the reported goodwill in the past 50 years.
Bingyi Chen +2 more
doaj +1 more source
Country-specific drivers of the value relevance of goodwill impairment losses
, 2021 This study is the first to analyze the value relevance of goodwill impairment losses (GIL) in an international context; therefore, it builds a link between institutional, cultural, and religious factors and cross-country variations in the relevance of ...
Alshehabi, A. +2 more
core +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Goodwill Impairment, Earnings Management, and Law System. The influence of earnings management and law system on goodwill impairment [PDF]
, 2019 This study is conducted in order to investigate the impact that the quality of a national legal system has on accounting/business decisions and to better understand the management’s opportunistic behaviors. The research is conducted on 480 publicly listed firms in 4 European countries: Norway, Sweden, Italy, and Greece, in the time period from 2014 to ...
Nguyen, Thuy, Verdes, Daniela
openaire +2 more sources