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Goodwill impairment : the effects of public enforcement and monitoring by institutional investors

Glaum, Martin; Landsman, Wayne R.; Wyrwa, Sven - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 149-180

Persistent link: https://www.econbiz.de/10011966795

Determinants of Goodwill Impairment : International Evidence

Glaum, Martin - 2015

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is … where firms apply IFRS. We specifically investigate which role national enforcement systems play for firms' decisions … whether or not to impair goodwill. We find that firms' decisions are related to measures of performance, but also to proxies …

Persistent link: https://www.econbiz.de/10013022446

Is fair value accounting information relevant and reliable? : evidence from capital market research

Landsman, Wayne R. - In: Accounting and business research : a research quarterly … 37 (2007), pp. 19-30

Persistent link: https://www.econbiz.de/10003534506

Discussion of "Is fair value accounting information relevant and reliable? : evidence from capital market research"

Deans, Sarah - In: Accounting and business research : a research quarterly … 37 (2007), pp. 31-32

Persistent link: https://www.econbiz.de/10003534512

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - 2018

Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...

Persistent link: https://www.econbiz.de/10011976309

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 49-58

Persistent link: https://www.econbiz.de/10011979043

Goodwill Impairment : The Effects of Public Enforcement and Monitoring by Institutional Investors

Glaum, Martin - 2017

This study investigates the determinants of goodwill impairment decisions by firms applying IFRS based on a … comprehensive sample of stock-listed firms from 21 countries. Multivariate logistical regression findings indicate that goodwill …-level incentives. In addition, whereas goodwill impairment tends to be timely for firms in high enforcement countries, firms in low …

Persistent link: https://www.econbiz.de/10012940826

Do investors understand really dirty surplus?

Landsman, Wayne R.; Miller, Bruce L.; Peasnell, Ken V.; … - In: The accounting review : a publication of the American … 86 (2011) 1, pp. 237-258

Persistent link: https://www.econbiz.de/10008901136

Do Investors Understand Really Dirty Surplus?

Landsman, Wayne R. - 2012

This study addresses whether firms' share prices correctly reflect two accounting measures, dirty surplus and really dirty surplus. Dirty surplus is readily observable from the financial statements, but really dirty surplus, which arises from recognizing equity transactions such as employee...

Persistent link: https://www.econbiz.de/10013115880

Reliability and relevance of fair values : private equity investments and investee fundamentals

Ferreira, Petrus; Kräussl, Roman; Landsman, Wayne R.; … - 2018

We directly test the reliability and relevance of fair values reported by listed private equity firms (LPEs), where the unit of account for the fair value measurement (FVM) is an investment stake in an individual investee company. FVMs are observable for multiple investment stakes, fair values...

Persistent link: https://www.econbiz.de/10011911536