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How ethical are managers' goodwill impairment decisions in Spanish-listed firms?

Giner, Begoña; Pardo, Francisca - In: Journal of business ethics : JOBE 132 (2015) 1, pp. 21-40

Persistent link: https://www.econbiz.de/10011411162

Board ethnic diversity and goodwill impairment decisions : longitudinal analysis of energy firms in Malaysia

Abdul-Majid, Jamaliah - In: Problems and perspectives in management : PPM ; … 18 (2020) 1, pp. 326-333

Persistent link: https://www.econbiz.de/10012299434

Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes

Shepardson, Marcy L. - In: Accounting, organizations and society : an … 74 (2019), pp. 56-74

Persistent link: https://www.econbiz.de/10012017633

Managerial ability and goodwill impairment : evidence from China

Huang, Qiubin; Xiong, Mengyuan - In: International journal of emerging markets 19 (2024) 4, pp. 921-940

Persistent link: https://www.econbiz.de/10014512774

Corporate governance, financial indicators and asset impairments during the COVID-19 pandemic period

Thanyaluk Vichitsarawong; Eng, Li Li - In: Finance research letters 58 (2023) 4, pp. 1-10

Persistent link: https://www.econbiz.de/10014632670

Does managerial discretion affect the value relevance of goodwill impairment information under IFRS? : Korean evidence

Choi, Jong-seo; Nam, Ji-Ahn - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10012174315

The role of large shareholders in goodwill impairment decisions : evidence from China

Han, Hongwen; Tang, Jiali Jenna; Tang, Qingquan - In: Emerging markets review 59 (2024), pp. 1-18

Persistent link: https://www.econbiz.de/10014533570

Gender diverse boards and goodwill changes : association between accounting conservatism, gender and governance

Schadéwitz, Hannu J.; Spohr, Jonas - In: Journal of management & governance 26 (2022) 3, pp. 757-779

Persistent link: https://www.econbiz.de/10013443926

Goodwill impairment, auditor dismissal and opinion shopping-evidence from China

Xing, Cunyu; Yuwen, Huilan; Yang, Dan - In: China journal of accounting studies 11 (2023) 4, pp. 864-896

when firms dismiss the auditors following a goodwill impairment. We find that firms tend to dismiss the incumbent auditors … after receiving a goodwill impairment opinion and engage in opinion shopping with their successor auditors. Furthermore, the … receiving a goodwill impairment opinion. Our findings would be of interest to corporate governance activists, auditors …

Persistent link: https://www.econbiz.de/10014551028

The quality of internal control over financial reporting in family firms

Bardhan, Indranil R.; Lin, Shu; Wu, Shu-Ling - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 41-60

Persistent link: https://www.econbiz.de/10010515270