There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment … approach in accounting. The influence of goodwill impairments on a firm's financial position and profitability give reason to … information risks of goodwill impairments and express their concerns about financial reporting quality in their audit opinions …

goodwill to total assets. Additionally, when goodwill is impaired, auditors exert incrementally more effort for testing the … magnitude of a goodwill impairment loss than when goodwill is not impaired. Further, we document predictable temporal and cross …-sectional variations in audit effort with goodwill. As the standards on accounting for goodwill became more (less) stringent, there is a …

as goodwill in the books of accounts of the acquirer.Many issues are faced by the industry before taking the decision of … mergers and acquisitions and one of the major issue that the industry faces today is whether goodwill arising out of …

We find that accounting charges for goodwill impairment, which imply a deterioration in the capabilities of acquired … completed acquisitions and investigate the relation between CEO turnover and goodwill impairment during 2002–2016. The results … show that the size of a goodwill impairment charge is positively associated with forced, but not voluntary, CEO turnovers …

This paper evaluates whether alternative methods of subsequent accounting for goodwill result in accounting numbers … goodwill. In this paper, we (1) summarize the current debate over subsequent accounting for goodwill, (2) empirically examine … the decline in goodwill value under the amortization-and-impairment and impairment-only regimes, and (3) empirically …

When a franchise’s ownership and goodwill distribution under afranchising agreement are the subject of a dispute … disputes have generated a large degree ofuncertainty about the true nature of franchise goodwill, while alsoobscuring how … incorporating a clearset of goodwill guidelines and expectations in franchise royalty structures,which would make franchise goodwill …

Under IFRS, managers can use two approaches to increase the estimated fair value of goodwill in order to justify not … countries that are likely to delay recognizing goodwill impairment (suspect firms) to a sample of control firms. First, we find … that firms in high enforcement countries use a higher discount rate to test goodwill for impairment than firms in low …

This paper mainly studies goodwill as an intangible asset, and considers that goodwill and sales contain information … about enterprise value. The results show that goodwill can predict the future return rate of China's stock market …, indicating that investors in China’s stock market underact to information contained in goodwill. In addition, this paper also …