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Goodwill impairment as a reflection of investment opportunities

Citations

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Cited by:

  1. Tadeusz Dudycz & Jadwiga Praźników, 2020. "Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review," Sustainability, MDPI, vol. 12(4), pages 1-24, February.
  2. Avallone, Francesco & Quagli, Alberto, 2015. "Insight into the variables used to manage the goodwill impairment test under IAS 36," Advances in accounting, Elsevier, vol. 31(1), pages 107-114.
  3. Benjamin T. Albersmann & Reiner Quick, 2020. "The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 66-103, March.
  4. Jonas Oliveira & Graça Azevedo & Bertina Oliveira, 2018. "Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal," Australian Accounting Review, CPA Australia, vol. 28(4), pages 556-576, December.
  5. Abdul Majid, Jamaliah, 2015. "Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(3), pages 199-214.
  6. Wunhong Su & Chunlin Wang & Zhong‐qin Su, 2024. "Association between foreign background of executives and firm goodwill impairment risk," Bulletin of Economic Research, Wiley Blackwell, vol. 76(1), pages 223-250, January.
  7. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
  8. Wen, He & Moehrle, Stephen R., 2016. "Accounting for goodwill: An academic literature review and analysis to inform the debate," Research in Accounting Regulation, Elsevier, vol. 28(1), pages 11-21.
  9. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
  10. Jani Saastamoinen & Hannu Ojala & Kati Pajunen & Pontus Troberg, 2018. "Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting," Australian Accounting Review, CPA Australia, vol. 28(4), pages 538-555, December.
  11. Hongwen Han & Jiali Jenna Tang & Qingquan Tang, 2021. "Goodwill Impairment, Securities Analysts, and Information Transparency," European Accounting Review, Taylor & Francis Journals, vol. 30(4), pages 767-799, August.
  12. Pathiranage, Nandana P.W. & Jubb, Christine A., 2018. "Does IFRS make analysts more efficient in using fundamental information included in financial statements?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 373-385.
  13. Nicola Giuseppe Castellano & Katia Corsi & Roberto Del Gobbo, 2015. "Goodwill Disclosure in Europe. Profiles of disclosing companies," Eastern European Business and Economics Journal, Eastern European Business and Economics Studies Centre, vol. 1(2), pages 32-65.
  14. 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.
  15. Giulio Greco & Lorenzo Neri, 2021. "Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2021(1), pages 5-28.
  16. Chia-Ling Chao & Shwu-Min Horng, 2013. "Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance," Review of Quantitative Finance and Accounting, Springer, vol. 40(1), pages 41-74, January.
  17. Hannu Schadewitz & Jonas Spohr, 2022. "Gender diverse boards and goodwill changes: association between accounting conservatism, gender and governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 757-779, September.
  18. Begoña Giner & Francisca Pardo, 2015. "How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?," Journal of Business Ethics, Springer, vol. 132(1), pages 21-40, November.
  19. Henry Jarva, 2014. "Economic consequences of SFAS 142 goodwill write-offs," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(1), pages 211-235, March.
  20. Bagna, Emanuel & Ramusino, Enrico Cotta & Ogliari, Matteo, 2023. "The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies," International Review of Financial Analysis, Elsevier, vol. 85(C).
  21. repec:eeb:15v1n2:v:1:y:2015:i:2:p:32-65 is not listed on IDEAS
  22. Amer Qasim & Ayman E. Haddad & Naser M. AbuGhazaleh, 2013. "Goodwill Accounting In The United Kingdom: The Effect Of International Financial Reporting Standards," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(1), pages 63-78.
  23. Vichitsarawong, Thanyaluk & Eng, Li Li, 2023. "Corporate governance, financial indicators and asset impairments during the COVID-19 pandemic period," Finance Research Letters, Elsevier, vol. 58(PD).
  24. Maciej Gierusz & Stanisław Hońko & Marzena Strojek-Filus & Katarzyna Świetla, 2022. "The Quality of Goodwill Disclosures and Impairment in the Financial Statements of Energy, Mining, and Fuel Sector Groups during the Pandemic Period—Evidence from Poland," Energies, MDPI, vol. 15(16), pages 1-20, August.
  25. Silvia Ferramosca & Giulio Greco & Marco Allegrini, 2017. "External audit and goodwill write-off," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(4), pages 907-934, December.
  26. Kabir, Humayun & Rahman, Asheq, 2016. "The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 290-308.
  27. Andrei Filip & Thomas Jeanjean & Luc Paugam, 2015. "Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 515-554, April.
  28. Douglas R. Ayres & John L. Campbell & James A. Chyz & Jonathan E. Shipman, 2019. "Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments," Review of Accounting Studies, Springer, vol. 24(4), pages 1214-1251, December.
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