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Intangible assets, goodwill and earnings management : evidence from France and the UK
Kimouche, Bilal - In: Folia oeconomica Stetinensia : FOS 22 (2022) 1, pp. 111-129
Persistent link: https://www.econbiz.de/10014227972
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How ethical are managers' goodwill impairment decisions in Spanish-listed firms?
Giner, Begoña; Pardo, Francisca - In: Journal of business ethics : JOBE 132 (2015) 1, pp. 21-40
Persistent link: https://www.econbiz.de/10011411162
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Do goodwill impairments affect audit opinions? : evidence from China
He, Ziye; Chen, Dong; Tang, Jianxin - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 151-182
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 …
Persistent link: https://www.econbiz.de/10012582454
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Goodwill impairment, securities analysts, and information transparency
Han, Hongwen; Tang, Jiali Jenna; Tang, Qingquan - In: The European accounting review 30 (2021) 4, pp. 767-799
Persistent link: https://www.econbiz.de/10012588414
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(IR) relevance of goodwill impairment : the case of European banking (2005-2015)
Pallarés Sanchidrián, Jorge; Pérez García, Javier; … - In: Journal of banking regulation 22 (2021) 1, pp. 24-38
Persistent link: https://www.econbiz.de/10012487292
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Admitting mistakes pays : the long term impact of goodwill impairment write-offs on stock prices
Cheng, Yingmei; Peterson, David R.; Sherrill, Karen - In: Journal of economics and finance 41 (2017) 2, pp. 311-329
Persistent link: https://www.econbiz.de/10011795720
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Bank intervention and firms' earnings management : evidence from debt covenant violations
Huang, Yichu; Chen, Lei; Liu, Hong - In: Review of quantitative finance and accounting 63 (2024) 1, pp. 237-264
Persistent link: https://www.econbiz.de/10014546433
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The role of large shareholders in goodwill impairment decisions : evidence from China
Han, Hongwen; Tang, Jiali Jenna; Tang, Qingquan - In: Emerging markets review 59 (2024), pp. 1-18
Persistent link: https://www.econbiz.de/10014533570
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Corporate culture : evidence from the field
Graham, John R.; Grennan, Jillian; Harvey, Campbell R.; … - In: Journal of financial economics 146 (2022) 2, pp. 552-593
Persistent link: https://www.econbiz.de/10013482343
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Internal corporate governance, CEO turnover, and earnings management
Hazarika, Sonali; Karpoff, Jonathan M.; Nahata, Rajarishi - In: Journal of financial economics 104 (2012) 1, pp. 44-69
Persistent link: https://www.econbiz.de/10009550154