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Using Goodwill Impairment To Effect Earnings Management During SFAS No. 142s Year Of Adoption And Later

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References

1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
2006Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments546 cited
1988Write-Offs As Accounting Procedures to Manage Perceptions516 cited
2002Can “Big Bath” and Earnings Smoothing Co‐exist as Equilibrium Financial Reporting Strategies?432 cited
2002The Effect of Earnings–Announcement Timing on Earnings Management124 cited
1991‘Big Bath Accounting’ Using Extraordinary Items Adjustments: Australian Empirical Evidence104 cited
2001Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings?101 cited
2011Big Bath Earnings Management: The Case Of Goodwill Impairment Under SFAS No. 14296 cited
2003Accounting for Goodwill: Are We Better Off?95 cited
1974Accounting for goodwill91 cited
2004The Use of Discretionary Provisions in Earnings Management: Evidence from The Netherlands32 cited
2004The Information Content and Timeliness of Fair Value Accounting: An Examination of Goodwill Write-Offs Before, During and after Implementation of SFAS 142*31 cited

Cited by

2013Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?22 cited
2016The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case

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21 cited

2019Earnings Quality and Earnings Management20 cited

2012The Value Relevance of goodwill impairments: UK Evidence19 cited

2015Real options, enforcement of goodwill/intangibles rules, and associated behavioural issues18 cited