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 …

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 accuracy of analysts’ forecasts because of its low quality. Goodwill …

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 …

part of the total IC is disclosed and visible in the assets side of the balance sheet (Intellectual assets and Goodwill …, of the Efficiency in the use of Intangible assets and goodwill (Eiag) on various rations of ROA and ROE using the EIC … of this study confirm a positive relationship between the efficiency in the use of intangible assets and goodwill (Eiag …