the quality of a firm's ICFR, and use future goodwill impairment to proxy for the quality of managers' M&A decisions. We … find that goodwill recognized from acquisitions in years concurrent with ICMW has a greater rate of impairment in … subsequent years than goodwill recognized from acquisitions in years without ICMW, thereby establishing a link between ICMW and …

Purpose This study examines factors influencing and constraining the decision to recognize zero goodwill impairment by … continuous years, these firms have indications that goodwill may be impaired, yet they reported zero goodwill impairment. The … regarded as choosing to recognize zero goodwill impairment, and zero otherwise.FindingsBased on 52 Singaporean listed firms …

speculative component of M&A prices is positively associated with future goodwill impairments. The results imply that the proposed … and evaluating goodwill …

The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to … account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the … reasonableness of management's assumptions related to goodwill valuation. In addition to introducing technical challenges, this task …

This study investigates the determinants of goodwill impairment decisions by firms applying IFRS based on a … comprehensive sample of stock-listed firms from 21 countries. Multivariate logistical regression findings indicate that goodwill …-level incentives. In addition, whereas goodwill impairment tends to be timely for firms in high enforcement countries, firms in low …

, the conversion process of subjective goodwill, which is related to the allocation problem in accounting income and its … subjective goodwill, and by highlighting the portion of the allocation error that reflects managerial discretion …

In this study, we investigate what makes up acquired goodwill and find that it consists of at least three distinct … characteristics. We then document that acquired goodwill is positively associated with the synergy value, going concern value, and … risk of future goodwill impairment, but that synergies reduce the risk of goodwill impairment more than the going concern …

If firms disclose the use of independent valuation experts to assess the magnitude of goodwill impairments should …

estimation risk. We examine compliance levels with IFRS 3 and IAS 36 mandated goodwill related disclosure and their association … statistically significant negative relationship between the ICC and compliance with mandated goodwill related disclosure. Further …, we split the sample between firms meeting (or not) market expectations about the recognition of a goodwill impairment …