quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …According to accounting and auditing standards, external auditors and management must both independently monitor … goodwill balance for any impairment. Therefore, goodwill impairment may contain valuable incremental information about the CEO …

monitor them, or have established indices outside the traditional accounting system. The Intellectual Accounting Scorecard … integrates intellectual capital measuring and reporting into mainstream traditional accounting reporting. Firstly it identifies …