standards for business combinations IFRS 3 and SFAS 141. The purchase price must be allocated to identifiable assets acquired … and liabilities assumed with the residual amount recognized as goodwill. This purchase price allocation requires the … opportunistically or efficiently uses the discretion to initially recognize goodwill. Our empirical study is based on hand-collected and …

Prior research provides evidence that managers delay the reporting of goodwill impairments. This study builds on this … evidence by investigating whether managers use their private information regarding goodwill impairments to profit from trading … preceding formal announcement of goodwill impairments. In addition, we find that managers' selling activity is positively …

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards …

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 study is the first to analyze the value relevance of goodwill impairment losses (GIL) in an international context … introduces a new explanation for heterogeneity in value relevance of goodwill impairments, and adds to research on the effects of …

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 … value measurement of goodwill and audit fees. We find that goodwill-related disclosures are positively related to audit fees …

agenda to evaluate potential alternatives for measurement of goodwill. Motivated by the FASB's consideration of a change in … goodwill accounting, I examine the impact of SFAS 142 on the usefulness of goodwill write-offs and goodwill balances. I find … that goodwill write-offs and goodwill balances are more strongly associated with stock returns and stock prices …

object is goodwill impairment tests (IAS 36) under the influence of International Financial Reporting Standards, which it … the case of goodwill impairment tests, financial accounting is a process of finding, qualifying, stabilizing and …

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 …

discretion by large Australian and New Zealand reporting entities undertaking goodwill impairment testing pursuant to the IFRS … one of a limited number of empirical studies into the effect of the IFRS goodwill impairment testing regime in practice in …. The results raise doubts as to the efficacy of the IFRS impairment testing process in practice and suggest the need for …