, the conversion process of subjective goodwill, which is related to the allocation problem in accounting income and its … subjective goodwill, and by highlighting the portion of the allocation error that reflects managerial discretion …

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 …

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 …

We find evidence that the adoption of International Financial Reporting Standards (IFRS) improves corporate disclosure … significantly reduced in Australia following the mandatory implementation of IFRS in 2005. The evidence further suggests that … managers are more likely to release IPO earnings forecasts towards conservatism in post-IFRS periods. We argue that IFRS …

(IFRS) convergence in Indonesia on earnings quality. Methodology/Technique – Earnings quality is measured on both accrual … earnings management and real earnings management. Indonesia began convergence IFRS in 2012. IFRS is considered capable of … statistical methods and multiple regression linear to analyse the data. The research results show that IFRS convergence in …