Xue, Shuang; Xu, Peiji - In: China journal of accounting studies 9 (2021) 2, pp. 195-220
In recent years, the amount of goodwill has been increased dramatically and become one of the difficult problems in academic and accounting practice. This paper focuses on the impact of goodwill on analysts’ forecasts. It is found that goodwill can increase the optimism and decrease the...
