This study investigates the determinants of goodwill impairment decisions by firms applying IFRS based on a comprehensive sample of stock-listed firms from 21 countries. Multivariate logistical regression findings indicate that goodwill impairment incidence is negatively associated with economic...

In this paper we provide a review of the empirical literature on the accounting for goodwill. We focus on research undertaken since the introduction of the "impairment-only approach" of SFAS 141/142 and IFRS 3/IAS 36 (rev. 2004). We distinguish three areas of work. The first area comprises...

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is based on data for the years 2005 to 2011 for 8,110 non-financial firm-years and 1,358 financial firm-years from 21 countries where firms apply IFRS. We specifically investigate...