Purpose – The purpose of this paper is to explore auditors' perceptions of goodwill accounting under international … earnings management in goodwill accounting. Further the paper explores background factors behind opinions. Design … lines of thought regarding goodwill accounting under IFRS. According to the first line of thought, managers of listed …

When the FASB adopted an impairment test approach in 2001, rather than amortisation, the accounting for goodwill … accounting practices for the treatment of goodwill and to assess the possible impact that a transition from the one to the other …

sponsorship awareness and goodwill transfer, often attributed to sponsorship as a ‘halo effect’. This paper aims to present a … matrix tool that combines consumer awareness of and goodwill for a sponsorship so the halo effects of sponsorships within a …

Purpose – Trust is known to have three dimensions: ability/competence, integrity/contractual and benevolence/goodwill …

Purpose The aim of this paper is to study the rhetoric of goodwill impairment, more specifically rhetoric, as it is … goodwill impairment is not only a technical matter but also a rhetorical practice by means of which external scrutiny is … of goodwill. Data were collected from annual reports from companies quoted on NASDAQ OMX Stockholm, Sweden. The …

returns. European investors, however, consider the financial information conveyed by capitalized goodwill to be less relevant … goodwill, with the exception of Italian and Finnish investors. Originality/value – The paper adds to the existing literature on … IFRS by documenting the association between the market value of European listed firms and the book value of their goodwill …

under the new goodwill accounting affect the asymmetric timeliness of earnings;, i.e. accounting conservatism. Design … purchased goodwill has become more conservative after the enactment of the new standard. However, once an increase in … conservatism that is not attributable to new goodwill accounting is controlled for, it is found that accounting earnings for firms …

Purpose – The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to … emphasis on note‐form disclosures in the audited financial accounts of 200 goodwill‐intensive firms listed on the Australian … requirements of the IFRS goodwill impairment testing regime on the part of large listed Australian firms. Insight is gained into …