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Goodwill Impairment Charges and Analyst Forecast Properties
16 references·9 citing·53 second hop
Goodwill Impairment Charges and Analyst Forecast Properties (2014)Goodwill Impairment Charges and Analyst F…Evidence on the use of unverifiable estimates in required goodwill impairment (2012)Evidence on the use of unveri…Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Are IFRS-based and US GAAP-ba…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…Chief Executive Officer Equity Incentives and Accounting Irregularities (2009)Chief Executive Officer Equit…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Audit Quality and Properties of Analyst Earnings Forecasts (2008)Audit Quality and Properties …Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments (2006)Accounting Discretion in Fair…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Does the Market Value Financi…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…International Diversification and Analysts' Forecast Accuracy and Bias (2002)International Diversification…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Reputation and Performance Among Security Analysts (1992)Reputation and Performance Am…Accounting for intangibles: a critical review (2024)Accounting for intangibles: a…“Timely” Charitable Donations and Untimely Goodwill Impairment (2023)“Timely” Charitable Donations…The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies (2022)The impact of different goodw…The impact of economic freedom on financial analysts' earnings forecast: Evidence from the Asia-Pacific region (2021)The impact of economic freedo…Goodwill Impairment and Audit Effort (2021)Goodwill Impairment and Audit…The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting (2020)The Impact of Audit Quality I…Do Firms Respond to Auditors’ Red Flags? Evidence from the Expanded Audit Report (2020)Do Firms Respond to Auditors’…Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment (2019)Disclosure Transparency and D…Fair value accounting and analyst forecast accuracy (2017)Fair value accounting and ana…Auditor size and audit quality (1981)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Performance matched discretionary accrual measures (2005)A Framework for Understanding and Researching Audit Quality (2011)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Corporate Environmental Responsibility and the Cost of Capital: International Evidence (2016)The Pricing of Options and Corporate Liabilities (1973)The Structure of Corporate Ownership: Causes and Consequences (1985)Corporate governance, chief executive officer compensation, and firm performance (1999)Why do CFOs Become Involved in Material Accounting Manipulations? 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this work references cited by second hop

References

  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
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  • 2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited
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  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
  • 2008Audit Quality and Properties of Analyst Earnings Forecasts671 cited
  • 2012Evidence on the use of unverifiable estimates in required goodwill impairment600 cited
  • 2006

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Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
546 cited
  • 2002International Diversification and Analysts' Forecast Accuracy and Bias440 cited
  • Cited by

    • 2020The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting38 cited
    • 2017Fair value accounting and analyst forecast accuracy37 cited
    • 2024Accounting for intangibles: a critical review33 cited
    • 2023“Timely” Charitable Donations and Untimely Goodwill Impairment29 cited
    • 2019Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment25 cited
    • 2021Goodwill Impairment and Audit Effort24 cited
    • 2021The impact of economic freedom on financial analysts' earnings forecast: Evidence from the Asia-Pacific region17 cited
    • 2020Do Firms Respond to Auditors’ Red Flags? Evidence from the Expanded Audit Report17 cited
    • 2022The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies16 cited