Results 291 to 300 of about 20,799 (339)

Leading Indicators of Goodwill Impairment

Journal of Accounting, Auditing & Finance, 2006
This paper examines whether financial disclosures on acquired entities allow investors to effectively predict goodwill impairment, a task that has become more important following the recent abolishment of goodwill amortization. In predicting goodwill impairment, we use variables relating to the postacquisition performance of the operating segment(s ...
Carla Hayn, Patricia J. Hughes
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Causes and consequences of goodwill impairment losses

Review of Accounting Studies, 2010
The paper examines the reaction of market participants to the announcement of a goodwill impairment loss, the nature of the information conveyed by the loss, and whether a cause of goodwill impairment can be traced back to overpayment for targets at the time of prior acquisitions.
Zining Li, Pervin K. Shroff, Ramgopal Venkataraman, Ivy Zhang   +3 more
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The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia

SSRN Electronic Journal, 2017
We examine the association between goodwill impairment loss and goodwill impairment test-related disclosures in Australia. Using an Australian sample of firm-years with goodwill during 2007-12, we find that firm-years with understated goodwill impairment loss have higher goodwill impairment test-related disclosures in notes and vice versa.
Humayun Kabir, Asheq Rahman, Li Su
openaire   +1 more source

The value relevance of goodwill impairment

Research in Accounting Regulation, 2011
Abstract After a 5 year deliberation, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standard (SFAS) No. 142, Goodwill and Other Intangible Assets. The main objective of SFAS 142 is to increase transparency. We find that goodwill impairment charges are negatively viewed by investors, on average, but financial
Wei Xu, Asokan Anandarajan, Anthony Curatola   +2 more
openaire   +1 more source

Goodwill, triggering events, and impairment accounting

Managerial Finance, 2010
PurposeThe purpose of this paper is to examine the assessment process for goodwill impairment. The paper evaluates compliance with goodwill impairment tests required under the Statement of Financial Accounting Standard 142 and International Accounting Standard 36, highlighting challenges encountered in complying with these standards. The paper explores
Eugene E. Comiskey, Charles W. Mulford
openaire   +1 more source

Goodwill Impairment Losses and CEO Compensation

Journal of Accounting, Auditing & Finance, 2013
Corporate acquisitions are arguably one of the most important and biggest decisions CEOs have to make; yet many acquisitions do not create value for shareholders. We examine whether CEO compensation is reduced when the fair values of the acquired business units are written down (i.e., goodwill impairment losses are recognized). We find that there is a
Masako N. Darrough, Lale Guler, Ping Wang   +2 more
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Goodwill Impairment Losses as Managerial Choices

SSRN Electronic Journal, 2012
This paper argues that managerial discretion plays an important role in goodwill write-off decisions under IFRS 3. We carry out an empirical analysis on Finnish listed companies between 2005 and 2009. Our evidence suggests that a new CEO is more likely to impair goodwill. We find also that goodwill impairment charges occur when earnings would have been
Jani Saastamoinen, Kati Pajunen
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Discretionary goodwill impairment losses in Europe

Journal of Applied Accounting Research, 2019
Purpose The impairment-only approach to goodwill has regularly been criticized for offering too much discretion to managers and facilitating the manipulation of goodwill impairment losses. Extant research provides mixed results on whether managers exploit their inherent discretion informatively or opportunistically.
Marius Gros, Sebastian Koch
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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
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Der IFRS Goodwill Impairment Test

2007
Mit der Einfuhrung des § 315a HGB gewinnt die seit Jahren in Deutschland auf dem Vormarsch befindliche internationale Rechnungslegung noch mehr an Bedeutung. Deutsche borsennotierte Unternehmen mussen seit 2005 zwingend ihre Konzernabschlusse nach IAS/IFRS aufstellen.
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