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 …

We find that accounting charges for goodwill impairment, which imply a deterioration in the capabilities of acquired … completed acquisitions and investigate the relation between CEO turnover and goodwill impairment during 2002–2016. The results … show that the size of a goodwill impairment charge is positively associated with forced, but not voluntary, CEO turnovers …

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 …

acquired business units are written down (i.e. goodwill impairment losses are recognized). We find that there is a significant … reduction in cash-based and option-based CEO-compensation as firms recognize goodwill impairment losses. In particular, we find …

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

standards for business combinations IFRS 3 and SFAS 141. The purchase price must be allocated to identifiable assets acquired … and liabilities assumed with the residual amount recognized as goodwill. This purchase price allocation requires the … opportunistically or efficiently uses the discretion to initially recognize goodwill. Our empirical study is based on hand-collected and …

after Australia adopted IFRS and no longer required goodwill amortisation. Furthermore, we show that this change in the … relationship between takeover premiums and goodwill post- IFRS only exists for bidding firms that have a CEO accounting based …) in which they do not need to amortise goodwill. The results of these studies however are subject to endogeneity problems …

The goodwill impairment disclosure literature examines the association between firm-and country-level factors and the … disclosure of estimates and judgments used in the goodwill impairment test under International Accounting Standard 36. Although …

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is … where firms apply IFRS. We specifically investigate which role national enforcement systems play for firms' decisions … whether or not to impair goodwill. We find that firms' decisions are related to measures of performance, but also to proxies …