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 …

the question of how accounting information gathered for impairment testing of goodwill according to IAS 36 and FAS 142 can …Purpose - This paper outlines the link between value creation, performance measurement and goodwill accounting … according to IFRS and US-GAAP. Since economic goodwill is identical to the present value of future residual income, we examine …

We investigate the conditions under which the accounting‐based acquisition goodwill disclosed by U.S. filers … appropriately represents an asset to the firm — specifically, whether accounting - based acquisition goodwill is representationally … transactions have a negative net present value, the acquirer did not write‐off goodwill at the time of acquisition as required …

agenda to evaluate potential alternatives for measurement of goodwill. Motivated by the FASB's consideration of a change in … goodwill accounting, I examine the impact of SFAS 142 on the usefulness of goodwill write-offs and goodwill balances. I find … that goodwill write-offs and goodwill balances are more strongly associated with stock returns and stock prices …

We examine whether managers postpone the recognition of goodwill impairment by manipulating cash flows and the … reporting unit's total fair value to which goodwill has been allocated is less than its book value. A growing body of empirical … evidence shows that managers delay the recognition of goodwill impairment in accounting books. However, past literature is …

acquired assets and liabilities after a business combination. Using a model capturing the amount of goodwill expected after the … initial announcement of an acquisition, we examine how allocation of abnormal levels of purchase price to goodwill (Abnormal … Goodwill) affects stock price reaction surrounding the first disclosure of the PPA in SEC filings, and the acquirer's future …

statement regarding investor market reaction to corporate goodwill impairment announcements. Under new rules, the amortization … of goodwill is replaced with a two-step procedure to determine if goodwill is impaired. We draw a sample of 188 firms … goodwill announcements among industries. The findings are consistent with an information efficiency view of the market and one …