and its impairment. IFRS 3 (Revised) Business Combinations will create significant changes in accounting for goodwill, and … the major challenge concerns the goodwill. Is it an asset' How can it be measured' Which are the implications on fair … image of financial position and performances' Therefore, the accounting treatment of goodwill involves applying professional …

This study examined whether external users of financial statements are capable of assessing goodwill impairment apart … from management. This study aimed at investigating goodwill write-offs resulted from acquisitions among Jordanian … eventual goodwill write-off are planted at the time of the acquisition. The likelihood of a write-off is related to an initial …

This study is the first to analyze the value relevance of goodwill impairment losses (GIL) in an international context … introduces a new explanation for heterogeneity in value relevance of goodwill impairments, and adds to research on the effects of …

The goodwill impairment disclosure literature examines the association between firm-and country-level factors and the … disclosure of estimates and judgments used in the goodwill impairment test under International Accounting Standard 36. Although …

I examine how IFRS 17 Insurance Contracts affects the firm value of insurers reporting under IFRS (“IFRS insurers …”). Studying 427 insurers' stock returns around sixteen events affecting the chance that IFRS 17 passes, I find that the … introduction of IFRS 17 is on average associated with negative abnormal returns for IFRS insurers, compared to insurers reporting …

This paper examines whether financial analysts' presence compels managers to recognize a goodwill impairment. Analysts …” monitoring). We find that the likelihood of a goodwill impairment is more strongly related to an expected impairment when analyst … firm's reporting date increase the probability that management records an expected goodwill impairment at the reporting …

on mandatory disclosures on goodwill impairment testing reveals low compliance among European firms. In this paper, we …

This paper argues that managerial discretion plays an important role in goodwill write-off decisions under IFRS 3. We … more likely to impair goodwill. We find also that goodwill impairment charges occur when earnings would have been negative … the problems of asymmetric information associated with goodwill accounting …

Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of … the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair … value measurement of goodwill and audit fees. We find that goodwill-related disclosures are positively related to audit fees …

This paper investigates the association between goodwill impairment losses and proxies of economic impairment, earnings … economic impairment and goodwill impairment losses, suggesting that impairment losses in goodwill to some extent reflect …. Corporate governance mechanisms are not found to play a significant role in accounting for impairment losses in goodwill. The …