This paper examines whether and how managerial ability affects the likelihood of goodwill impairment of Chinese … publicly listed companies over the period 2007-2017. We document a negative relationship between goodwill impairment and … necessarily reduce the likelihood of goodwill impairment. The findings have important implications for investors and regulators …

The goodwill impairment disclosure literature examines the association between firm-and country-level factors and the … disclosure of estimates and judgments used in the goodwill impairment test under International Accounting Standard 36. Although …

This study examined whether external users of financial statements are capable of assessing goodwill impairment apart … from management. This study aimed at investigating goodwill write-offs resulted from acquisitions among Jordanian … eventual goodwill write-off are planted at the time of the acquisition. The likelihood of a write-off is related to an initial …