value measurement of goodwill and audit fees. We find that goodwill-related disclosures are positively related to audit fees …Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of … the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair …

I find that goodwill write-offs under Statement of Financial Accounting Standards No. 142 (SFAS 142) are associated … with future expected cash flows as mandated by the standard. However, there are indications that goodwill write-offs lag … behind the economic impairment of goodwill. Additional analysis reveals that the association between goodwill write-offs and …

measurement standards specific to this accounting concept. At present, with the exception of FAS 157, no professional standard … fair value measurement. The Anglo-Saxon respondents are more opened to accept the IVSC DP compared to respondents from … other countries, hence the IVSC's legitimacy to develop fair value measurement standards. Overall, we consider that …

and its impairment. IFRS 3 (Revised) Business Combinations will create significant changes in accounting for goodwill, and … the major challenge concerns the goodwill. Is it an asset' How can it be measured' Which are the implications on fair … image of financial position and performances' Therefore, the accounting treatment of goodwill involves applying professional …

This paper examines the information content of goodwill write-downs under International Accounting Standard (IAS) 36 … value depends on the reliability of the news. Using a sample of 564 goodwill write-down announcements issued from 2005 to … 2009, we find a negative capital market reaction to announcements of unexpected goodwill write-offs. Our results indicate …

We examine whether fair value accounting applied to goodwill impairment leads to unintended consequences. Under the … fair-value-based goodwill impairment test, a firm's market value is often used as an important reference point for … determining whether goodwill is impaired. A below-one market-to-book ratio is considered a reasonable indicator of impairment by …