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 …

From the perspective of high-quality acquirers (with generated goodwill), this study analyses the conflicting issues in … the formation, recognition and subsequent measurement of goodwill and finds that good enterprises are not willing to make … a timely provision for goodwill impairment, and the reaction of investors implies a low value relevance of goodwill …