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.
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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)
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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
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
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
The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa +2 more
wiley +1 more source
Accounting for Goodwill: An Examination of Factors Influencing Management Preferences [PDF]
, 2000 —This paper investigates factors that influenced the position of managements of UK-listed companies in the heated debate that surrrounded proposals for a new standard on goodwill accounting, i.e.
Gore, Pelham, Taib, F, Taylor, Paul
core +1 more source
Sensegiving, ESG, and Firm Value: Mitigating Interpretive Uncertainty in South Korea
Business Strategy and the Environment, EarlyView.ABSTRACT As environmental, social, and governance (ESG) becomes central to corporate strategy, firms must navigate the tension between meeting stakeholder expectations and avoiding overinvestment. This study examines how interpretive uncertainty—arising from stakeholders' divergent cognitive frames—produces a nonlinear relationship between ESG ...
Yanghee Kim +3 more
wiley +1 more source
PENGARUH KUALITAS AUDIT DAN KARAKTERISTIK KOMITE AUDIT TERHADAP KEPATUHAN PENGUNGKAPAN PENGUJIAN PENURUNAN NILAI GOODWILL (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) [PDF]
, 2017 The objective of this study is to examine the effect of audit quality and characteristics of audit committee on compliance with disclosure of goodwill impairment testing.
JULIARTO, Agung +1 more
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