The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill …' disclosure of a goodwill impairment as a KAM. Our sample comprises 92 companies listed in the stock market indices of Germany … auditor is less likely to disclose goodwill impairment as a KAM. Findings also show that the economic significance of goodwill …

This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in … includes 2660 acquisitions from US companies between 1998 - 2018. Goodwill (premiums) are identified as carriers of FP, and we … seek to determine whether they affect long-term operating performance. Our results show that changes in FP, like goodwill …

We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill … shares in 2009. Using this method, China Merchants Bank recognised the acquisition premium as goodwill only in the first step …-step acquisition method significantly reduces the amount of goodwill shown on financial statements and lowers the likelihood and amount …

The main issues of accounting reporting regarding goodwill are whether a firm’s management reliably conveys their …. In the current International Financial Reporting Standards (IFRS) regulations, the goodwill impairment test is based on … management’s discretionary assessments. This study examines how goodwill impairment is reported under IFRS considering company …

This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually … goodwill; A-rated firms reduce excess goodwill by 0.005 vis-a-vis non-A-rated firms, which accounts for 100% of the mean value … of excess goodwill. This finding holds after multiple robustness tests and an endogeneity analysis. Moreover, this …

part of the total IC is disclosed and visible in the assets side of the balance sheet (Intellectual assets and Goodwill …, of the Efficiency in the use of Intangible assets and goodwill (Eiag) on various rations of ROA and ROE using the EIC … of this study confirm a positive relationship between the efficiency in the use of intangible assets and goodwill (Eiag …

when firms dismiss the auditors following a goodwill impairment. We find that firms tend to dismiss the incumbent auditors … after receiving a goodwill impairment opinion and engage in opinion shopping with their successor auditors. Furthermore, the … receiving a goodwill impairment opinion. Our findings would be of interest to corporate governance activists, auditors …