IDEAS home Printed from https://ideas.repec.org/a/vrs/joinma/v16y2024i1p5-48n1.html
   My bibliography  Save this article

A Path Analysis of Goodwill Impairment – Does Corporate Governance Matter?

Author

Listed:
  • Ferreira Leonor Fernandes

    (1 Nova School of Business and Economics – Universidade Nova de Lisboa, Portugal)

  • Fernandes Joaquim Santana

    (2 Escola Superior de Gestão, Hotelaria e Turismo – Universidade do Algarve, Portugal)

  • Rebelo Efigénio

    (3 Faculdade de Economia – Universidade do Algarve, Portugal)

Abstract

This paper examines the extent to which different corporate governance mechanisms affect the recognition and measurement of goodwill impairment, considering that these decisions are affected by a complex set of factors such as variables associated with corporate governance, economic/financial variables, and the market.

Suggested Citation

  • Ferreira Leonor Fernandes & Fernandes Joaquim Santana & Rebelo Efigénio, 2024. "A Path Analysis of Goodwill Impairment – Does Corporate Governance Matter?," Journal of Intercultural Management, Sciendo, vol. 16(1), pages 5-48, March.
    • Handle: RePEc:vrs:joinma:v:16:y:2024:i:1:p:5-48:n:1
    DOI: 10.2478/joim-2024-0001
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/joim-2024-0001
    Download Restriction: no
    File URL: https://libkey.io/10.2478/joim-2024-0001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    Corporate governance; goodwill impairment; path analysis;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • N24 - Economic History - - Financial Markets and Institutions - - - Europe: 1913-

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:joinma:v:16:y:2024:i:1:p:5-48:n:1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.