(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … 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 …

The paper investigates the determinants of goodwill disclosure on a sample of European companies. In particular, the … with proprietary cost theory significantly affect the extent of goodwill disclosure. Conversely the hypotheses formulated …

I elaborate upon the foundations of Gecon – Economic Management System – model to propose a new theory on goodwill and … economic value of the new ideas and plans still to be implemented, which seems to be the true nature of goodwill. The non …. According to this view, accounting goodwill is a portion of the intangible wealth of the acquirer, which quickly dissipates …

statement item which provides a most significant reporting latitude, namely goodwill, using data collected through a survey of … current goodwill accounting standards and one that reflects a trusting attitude to the current standards. A structural … an analyst. In addition, experience is associated with a sceptical perception of the current goodwill accounting model …

specific case of goodwill impairment testing. Using a sample of 1,247 firm-year observations representing 177 firms listed on …' forecast revisions for firms that do not book goodwill impairment and exhibit lower operating performance. Secondly, we found … lower operating performance and those who do not book goodwill impairment testing (hereafter non-impairer firms). Our …

reporting regime for goodwill. The impairment testing led approach to goodwill reporting required under A-IFRS results in a … goodwill as an asset class on the determination of periodic profit. Arguably, the transition to A-IFRS goodwill accounting and …The adoption of A-IFRS has resulted in the introduction of fundamental changes to the Australian accounting and …

Using an institutional setting where GAAP is relatively unconstrained, we examine whether managers use their goodwill … a continuous dependent variable to find that accounting discretion is exercised through estimates of goodwill's economic … with managers using accounting techniques to reflect firms' investment opportunity sets (IOS). We find that the goodwill …

We examine whether operating inflexibility posed by labor unions affects goodwill impairment. We predict such … included in goodwill. Consistent with this prediction, we find that the strength of labor unions is positively associated with … the likelihood and magnitude of goodwill impairment losses. Our results are robust to a battery of tests that address the …