In this paper, we investigate the effects of goodwill accounting under IAS 36 on dividend policy in Italian Listed … in the five phases of the impairment test: identification of cash generating units, allocation of goodwill to each CGU … some hypotheses that allow us to demonstrate the existence of earnings management practices in relation to the goodwill …

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 …

goodwill has taken center stage and has become a hot topic.This paper investigates and compares the disclosure level of the … goodwill impairment testing process during 2007-2011 in the major listed companies in the UK. The authors review the annual … Exchange and recognized goodwill as an asset; then, they examine all the information provided by the companies about the …

This paper explores the relationship between corporate social responsibility (CSR) and timeliness of goodwill … impairment. Goodwill impairment occurs when a company pays more than book value to acquire an asset, creating goodwill, and then … the value of that asset declines, resulting in goodwill impairment. Deliberately delaying goodwill impairment (timeliness …

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 …

We examine the association between goodwill impairment charges and analysts' forecast accuracy and dispersion. We … compare firm-quarters that report periodic goodwill impairment charges during 2003-2007, and two control samples (matched on … forms of monitoring, auditor industry specialization and institutional ownership, reduce the adverse effect of goodwill …

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 …