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Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?
16 references·0 citing·53 second hop
Do auditors perceive that there exists earnings management in goodwill accounting under IFRS? (2013)Do auditors perceive that there exists ea…Accounting Discretion in Goodwill Impairments: UK Evidence (2011)Accounting Discretion in Good…The quality of accounting information in politically connected firms (2010)The quality of accounting inf…The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions (2010)The Adoption of IFRS 3: The E…Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments (2009)Do Firms Manage Fair Value Es…To Fair Value or Not to Fair Value: A Broader Perspective (2008)To Fair Value or Not to Fair …The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting (2008)The implications of unverifia…Analyst coverage and earnings management (2008)Analyst coverage and earnings…Trends in research on international accounting harmonization (2007)Trends in research on interna…Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)Some obstacles to global fina…Auditing Fair Value Measurements: A Synthesis of Relevant Research (2006)Auditing Fair Value Measureme…Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments (2006)Accounting Discretion in Fair…Earnings management: evidence from SFAS No. 142 reporting (2005)Earnings management: evidence…Information content of accounting goodwill numbers (2002)Information content of accoun…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…The reliability of investment property fair value estimates (2000)The reliability of investment…‘Big Bath Accounting’ Using Extraordinary Items Adjustments: Australian Empirical Evidence (1991)‘Big Bath Accounting’ Using E…Limited-dependent and qualitative variables in econometrics (1983)Positive Accounting Theory (1985)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market (2008)Causes and consequences of goodwill impairment losses (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility (2011)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Special Information and Insider Trading (1974)Insiders' profits, costs of trading, and market efficiency (1986)Are Insider Trades Informative? (2001)Accounting as an instrument of neoliberalisation? (2012)Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization (2013)A review of accounting research in the Asia Pacific region (2015)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors (2018)Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments (2019)Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments (2019)Auditor size and audit quality (1981)Auditor brand name reputations and industry specializations (1995)The Effect of Audit Quality on Earnings Management* (1998)The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research (2006)The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010)The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors (2012)How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)The survival of international differences under IFRS: towards a research agenda (2006)Have IFRS Affected Earnings Management in the European Union? (2010)International differences in IFRS policy choice: A research note (2010)Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer (2014)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)The case for motivated reasoning. (1990)Confirmation Bias: A Ubiquitous Phenomenon in Many Guises (1998)Market pricing of banks’ fair value assets reported under SFAS 157 since the 2008 financial crisis (2015)Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy (2016)Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics (2018)Law and Finance (1998)Corporate Ownership Around the World (1999)Political connections and the cost of equity capital (2012)Political Connections and the Cost of Bank Loans (2013)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)The Theory of Economic Regulation (1971)Determinants of corporate borrowing (1977)The role of stock ownership by US members of Congress on the market for political favors (2013)Political connections and SEC enforcement (2014)The Theory of Economic Regulation (2021)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 2010The quality of accounting information in politically connected firms1,186 cited
  • 2006Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments546 cited
  • 2008The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting417 cited
  • 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality350 cited
  • 2000The reliability of investment property fair value estimates233 cited
  • 2008To Fair Value or Not to Fair Value: A Broader Perspective180 cited
  • 2006Auditing Fair Value Measurements: A Synthesis of Relevant Research175 cited
  • 2011Accounting Discretion in Goodwill Impairments: UK Evidence152 cited
  • 2009Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments135 cited
  • 2007Trends in research on international accounting harmonization126 cited
  • 2010The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions118 cited
  • 2005Earnings management: evidence from SFAS No. 142 reporting116 cited

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  • 2002Information content of accounting goodwill numbers113 cited
  • 1991‘Big Bath Accounting’ Using Extraordinary Items Adjustments: Australian Empirical Evidence104 cited
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