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The Information Content of Goodwill Impairments and SFAS 142

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References

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394 cited

2006Leading Indicators of Goodwill Impairment325 cited

Cited by

2014The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe169 cited
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2015The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests119 cited
2015Market Reaction to Goodwill Impairments89 cited
2015Has the Regulation of Non-GAAP Disclosures Influenced Managers’ Use of Aggressive Earnings Exclusions?89 cited
2010The effect of SFAS 142 on the ability of goodwill to predict future cash flows89 cited
2016Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital89 cited
2018Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors86 cited
2019Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments84 cited
2020CEO Overconfidence and the Timeliness of Goodwill Impairments83 cited
2014How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?82 cited
2018The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe81 cited
2018Financial reporting changes and the internal information environment: Evidence from SFAS 14270 cited
2014Changes in the value relevance of goodwill accounting following the adoption of IFRS 365 cited
2016Examining the Patterns of Goodwill Impairments in Europe and the US63 cited
2014Audit Quality and the Market Value of Cash Holdings: The Case of Office-Level Auditor Industry Specialization61 cited