Search Results - subject:"Goodwill impairments"

Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa

Louw, Elmarie; Hall, J. H.; Brümmer, L. M. - In: South African journal of accounting research 38 (2024) 2, pp. 91-112

Persistent link: https://www.econbiz.de/10014530264

Financial statement comparability and goodwill impairments : evidence from South Korea

Aier, Jagadison K.; Jo, Eun Hye; Lee, Jung Wha; … - In: International journal of banking, accounting and … 14 (2024) 1, pp. 113-150

Persistent link: https://www.econbiz.de/10015057211

Do goodwill impairments affect audit opinions? Evidence from China

He, Ziye; Chen, Dong; Tang, Jianxin - In: China Journal of Accounting Research 14 (2021) 2, pp. 151-182

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 …

Persistent link: https://www.econbiz.de/10012621062

Do goodwill impairments affect audit opinions? : evidence from China

He, Ziye; Chen, Dong; Tang, Jianxin - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 151-182

Persistent link: https://www.econbiz.de/10012582454

Motivation of discretionary goodwill impairments

Yang, Shengyi; Zhu, Shaoying - In: Research in international business and finance 66 (2023), pp. 1-17

Persistent link: https://www.econbiz.de/10014462209

Does tax deductibility affect goodwill impairment decisions?

Khalil, Sarah; Romney, Miles; Utke, Steven - In: The journal of the American Taxation Association : a … 45 (2023) 2, pp. 117-146

Persistent link: https://www.econbiz.de/10014384778

The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting

Albersmann, Benjamin T.; Quick, Reiner - In: Abacus 56 (2020) 1, pp. 66-103

This study investigates whether goodwill impairments are perceived as timely and whether specific auditor … 2013, the results indicate that goodwill impairments are not recognized in a timely manner and delayed by at least one to … characteristics. In particular, firms seem to report goodwill impairments in a more timely fashion when they are audited by a Big 4 …

Persistent link: https://www.econbiz.de/10012509491

What determines effective tax rates? : the relative influence of tax and other factors

Schwab, Casey M.; Stomberg, Bridget; Xia, Junwei - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 459-497

Persistent link: https://www.econbiz.de/10013165397

Narrative disclosure quality and the timeliness of goodwill impairments

Iatridis, George; Pappas, Kostas; Walker, Martin - In: The British accounting review : the journal of the … 54 (2022) 2, pp. 1-24

Persistent link: https://www.econbiz.de/10013209876

Goodwill impairment and audit effort

Ghosh, Aloke; Xing, Cunyu - In: Accounting horizons : a quarterly publication of the … 35 (2021) 4, pp. 83-103

Persistent link: https://www.econbiz.de/10012817192