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What Determines Goodwill Impairment?
16 references·1 citing·35 second hop
What Determines Goodwill Impairment? (2009)What Determines Goodwill Impairment?Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments (2006)Accounting Discretion in Fair…The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Investor protection and corporate governance (2000)Investor protection and corpo…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Causes and Effects of Discretionary Asset Write-Offs (1996)Causes and Effects of Discret…The determinants of voluntary financial disclosure by Swiss listed companies (1995)The determinants of voluntary…The investment opportunity set and accounting procedure choice (1993)The investment opportunity se…Managerial performance, Tobin's Q, and the gains from successful tender offers (1989)Managerial performance, Tobin…Positive Accounting Theory (1985)Positive Accounting TheoryTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The impact of IAS 36 on goodwill disclosure: Evidence of the write-offs and performance effects (2013)The impact of IAS 36 on goodw…Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Audit committee, board of director characteristics, and earnings management (2002)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A review of archival auditing research (2014)The Problem of Social Cost (1960)Law and Finance (1998)Law, finance, and economic growth in China (2005)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)On financial contracting (1979)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The financial reporting environment: Review of the recent literature (2010)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)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)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • 1989Managerial performance, Tobin's Q, and the gains from successful tender offers964 cited
  • 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
  • 1996Causes and Effects of Discretionary Asset Write-Offs654 cited

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2006
Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
546 cited
  • 1993The investment opportunity set and accounting procedure choice442 cited
  • Cited by

    • 2013The impact of IAS 36 on goodwill disclosure: Evidence of the write-offs and performance effects25 cited