Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Insight into the variables used to manage the goodwill impairment test under IAS 36

16 references·4 citing·48 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
1996Causes and Effects of Discretionary Asset Write-Offs654 cited
2012Evidence on the use of unverifiable estimates in required goodwill impairment600 cited
1998Discretionary Management Earnings Forecast Disclosures: Antecedents and Outcomes Associated with Forecast Venue and Forecast Specificity Choices565 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
2010International differences in IFRS policy choice: A research note294 cited
2006Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets198 cited
2009Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments135 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2005

Earnings management: evidence from SFAS No. 142 reporting

116 cited

2010Does a goodwill impairment regime better reflect the underlying economic attributes of goodwill?103 cited

2008Goodwill impairment as a reflection of investment opportunities94 cited

Cited by

2018Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences50 cited
2016Do Goodwill Impairments by European Firms Provide Useful Information to Investors?43 cited
2021Framing accounting for goodwill: Intractable controversies between users and standard setters31 cited
2018Mandatory IFRS adoption in Europe: effect on the conservative financial reporting19 cited