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 …

embedded in indigenous GAAP systems now superseded in IFRS adopting jurisdictions. The rules relating to goodwill accounting …

This paper examines the information content of goodwill write-downs under International Accounting Standard (IAS) 36 … value depends on the reliability of the news. Using a sample of 564 goodwill write-down announcements issued from 2005 to … 2009, we find a negative capital market reaction to announcements of unexpected goodwill write-offs. Our results indicate …