Results 31 to 40 of about 20,799 (339)
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
core +2 more sources
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
doaj +1 more source
Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment [PDF]
, 2012 SFAS 142 requires managers to estimate the current fair value of goodwill to determine goodwill write-offs. In promulgating the standard, the FASB predicted managers will, on average, use the fair value estimates to convey private information on future ...
Ramanna, Karthik, Watts, Ross L.
core +1 more source
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
core +3 more sources
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
doaj +1 more source
Cogent Business & Management, 2023 This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in previous studies are only suitable to a limited extent for measuring the growth potentials through M&A.
Ruben Just, Dirk Honold, Reinhard Meckl
doaj +1 more source
Earnings Management through Goodwill Impairment: CEO and CFO tenure impact [PDF]
, 2010 Executive summary This paper examines the relationship between the extent of goodwill impairment and the properties of CEOs and CFOs of a selection of FTSE Eurotop 100 Index companies.
Visnevskaá, O.V. (Olga)
core +4 more sources
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
doaj +3 more sources
Impairment en de controlerend accountant [PDF]
MAB, 2004 In dit artikel wordt behandeld welke aspecten voor de controlerend accountant zijn verbonden aan impairment van activa. Daartoe zal een onderscheid worden gemaakt tussen de situatie waarbij de ondernemingsleiding van oordeel is dat impairment ...
André Bindenga
doaj +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source