This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit … disclosure requirements of goodwill impairment has shown generally low level of compliance within the selected companies. The …

goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards … (IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …

Purpose - This study empirically investigates the relationship between goodwill assets and capital structure (i.e. debt … ratio) of firms and the moderating effect of financial market development on the relationship between goodwill assets and … significant positive relationship between goodwill assets and capital structure in developing countries, but goodwill assets have …

This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in … includes 2660 acquisitions from US companies between 1998 - 2018. Goodwill (premiums) are identified as carriers of FP, and we … seek to determine whether they affect long-term operating performance. Our results show that changes in FP, like goodwill …