) in which they do not need to amortise goodwill. The results of these studies however are subject to endogeneity problems … relationship between goodwill accounting and takeover premiums without concerns regarding endogeneity. Our results show that … bidding firms lower their takeover premium when there is greater target firm goodwill. This relationship however is eliminated …

This paper investigates the determinants of goodwill write-offs under IFRS with a special focus on news sentiment. For … a cross-section of listed German firms, I examine whether and how goodwill write-off behavior is associated with news … sentiment between 2006 and 2011. Goodwill comprises such elusive factors as a strong competitive standing, reputation, employee …

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 …

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 …

purposes. In this regard, goodwill which represents both the future benefit expectation and the value attributed to the … mergers and acquisitions, compliance in reporting goodwill and impairment analysis was not studied sufficiently. At this point … the issues “leaving goodwill write off only to the discretion of company management” and “reporting quality of goodwill …

We examine whether more transparent disclosure about goodwill impairment tests conveys useful information to sell … companies from 2006-2014, we construct a unique dataset on the transparency of goodwill impairment disclosure and develop two … goodwill impairment test disclosures to analysts, while also highlighting that opportunistic and boilerplate disclosure by some …

The practices associated with goodwill impairment accounting became a national scandal in the early 2000s. Many firms … inflated their balance sheets by reporting excessive goodwill value as a result of mergers or acquisitions, which in turn … of goodwill accounting. Nevertheless, the need for vigilance remains, especially in light of FASB's new Accounting …

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is … whether or not to impair goodwill. We find that firms' decisions are related to measures of performance, but also to proxies … for managerial and firm-level incentives. We also find that goodwill impairment is associated with lagged stock …

We examine whether managers postpone the recognition of goodwill impairment by manipulating cash flows and the … reporting unit's total fair value to which goodwill has been allocated is less than its book value. A growing body of empirical … evidence shows that managers delay the recognition of goodwill impairment in accounting books. However, past literature is …