is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian …This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …

(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 …

This paper investigates the association between goodwill impairment losses and proxies of economic impairment, earnings … economic impairment and goodwill impairment losses, suggesting that impairment losses in goodwill to some extent reflect …. Corporate governance mechanisms are not found to play a significant role in accounting for impairment losses in goodwill. The …

There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment … approach in accounting. The influence of goodwill impairments on a firm's financial position and profitability give reason to … information risks of goodwill impairments and express their concerns about financial reporting quality in their audit opinions …

This study examines if financial reporting for income tax expense affects the timeliness of goodwill impairments …. Goodwill impairments are an important signal of expected future cash flows, yet their timing is subject to managers' discretion …. U.S. GAAP requires that firms test all goodwill for impairment, but tax laws allow recognition and amortization of only …

accounting discretion inherent in goodwill impairment decisions under the IFRS. More specifically, we investigate whether, in …A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion … allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate governance in the …

In this paper, we investigate the effects of goodwill accounting under IAS 36 on dividend policy in Italian Listed … in the five phases of the impairment test: identification of cash generating units, allocation of goodwill to each CGU … some hypotheses that allow us to demonstrate the existence of earnings management practices in relation to the goodwill …

, the conversion process of subjective goodwill, which is related to the allocation problem in accounting income and its … subjective goodwill, and by highlighting the portion of the allocation error that reflects managerial discretion …

Using an institutional setting where GAAP is relatively unconstrained, we examine whether managers use their goodwill … a continuous dependent variable to find that accounting discretion is exercised through estimates of goodwill's economic … with managers using accounting techniques to reflect firms' investment opportunity sets (IOS). We find that the goodwill …