souhaitant redonner de la pertinence à l'information comptable, ont développé un vaste débat, autour du goodwill et de l …

souhaitant redonner de la pertinence à l'information comptable, ont développé un vaste débat, autour du goodwill et de l …

This paper examines whether and how managerial ability affects the likelihood of goodwill impairment of Chinese … publicly listed companies over the period 2007-2017. We document a negative relationship between goodwill impairment and … necessarily reduce the likelihood of goodwill impairment. The findings have important implications for investors and regulators …

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

goodwill balance for any impairment. Therefore, goodwill impairment may contain valuable incremental information about the CEO …'s ability which the board can utilize for CEO retention decisions. Consistent with this expectation, we find goodwill … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …

We investigate the moderate effect of the CEO knowledge-based background on goodwill impairment and abnormal return …, and its direct effect on the likelihood of goodwill impairment announcement. We apply the educational background … samples show that goodwill impairment has a negative effect on the abnormal stock return, while CEOs with a higher level of …