To provide a fuller picture of compliance with SFAS 142, we hand-collect data to track 893 large acquisitions. Our model, which links impairments to post-acquisition performance declines and acquisition-year attributes, identifies 349 acquisitions as likely to impair. We expand compliance to...

Firms can influence stakeholder perceptions both directly, by managing their own disclosures, and indirectly by influencing third-party reports. To add to evidence on the latter approach, we offer findings on three aspects of reviews of employers, crowdsourced by Glassdoor from current and...