statement item which provides a most significant reporting latitude, namely goodwill, using data collected through a survey of … current goodwill accounting standards and one that reflects a trusting attitude to the current standards. A structural … an analyst. In addition, experience is associated with a sceptical perception of the current goodwill accounting model …

specific case of goodwill impairment testing. Using a sample of 1,247 firm-year observations representing 177 firms listed on …' forecast revisions for firms that do not book goodwill impairment and exhibit lower operating performance. Secondly, we found … lower operating performance and those who do not book goodwill impairment testing (hereafter non-impairer firms). Our …

This paper examines whether financial analysts' presence compels managers to recognize a goodwill impairment. Analysts …” monitoring). We find that the likelihood of a goodwill impairment is more strongly related to an expected impairment when analyst … firm's reporting date increase the probability that management records an expected goodwill impairment at the reporting …

We examine the association between goodwill impairment charges and analysts' forecast accuracy and dispersion. We … compare firm-quarters that report periodic goodwill impairment charges during 2003-2007, and two control samples (matched on … forms of monitoring, auditor industry specialization and institutional ownership, reduce the adverse effect of goodwill …