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 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 …

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

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 …

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 …

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 …

Purpose This study examines factors influencing and constraining the decision to recognize zero goodwill impairment by … continuous years, these firms have indications that goodwill may be impaired, yet they reported zero goodwill impairment. The … regarded as choosing to recognize zero goodwill impairment, and zero otherwise.FindingsBased on 52 Singaporean listed firms …