This study examined whether external users of financial statements are capable of assessing goodwill impairment apart … from management. This study aimed at investigating goodwill write-offs resulted from acquisitions among Jordanian … eventual goodwill write-off are planted at the time of the acquisition. The likelihood of a write-off is related to an initial …

This paper examines the determinants of reported goodwill impairment losses by Malaysian listed companies from 2006 to …