This paper explores the relationship between corporate social responsibility (CSR) and timeliness of goodwill … impairment. Goodwill impairment occurs when a company pays more than book value to acquire an asset, creating goodwill, and then … the value of that asset declines, resulting in goodwill impairment. Deliberately delaying goodwill impairment (timeliness …

(VF)Cet article propose de mesurer la pertinence économique de la comptabilisation des dépréciations du goodwill. Pour … cela, la réaction du marché français à l’annonce de 75 dépréciations de goodwill sur la période 2000-2004 est examinée. L … goodwill write-off accounting is consistent with market valuations. To achieve this goal, we measure the impact of 75 goodwill …

With its standards FAS 141 and 142 the Financial Accounting Standard Board has revolution-ized the accounting for … business combinations. One of the major changes is the abolishment of goodwill-amortization, which has been replaced by an … infor-mation content of goodwill accounting. This paper investigates into the information content of such an impairment from …