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Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada

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References

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2004SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values212 cited

2000Valuation of the Components of Purchased Goodwill197 cited

Cited by

2013Value relevance of voluntary disclosure and the global financial crisis: evidence from China49 cited
2006The Impairment of Purchased Goodwill: Effects on Market Value46 cited
2020The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting38 cited
2021Narrative disclosure quality and the timeliness of goodwill impairments28 cited
2015Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses27 cited
2016Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies26 cited
2013Assessing the Value Relevance of Goodwill Impairment Considering Country-Specific Factors: Evidence from EU Listed Companies26 cited
2019Does managerial discretion affect the value relevance of goodwill impairment information under IFRS? Korean evidence21 cited
2012Value Relevance Change Under International Accounting Standards: An Empirical Study of Peru19 cited
2012The Value Relevance of goodwill impairments: UK Evidence19 cited
2021Country-specific drivers of the value relevance of goodwill impairment losses18 cited
2015Real options, enforcement of goodwill/intangibles rules, and associated behavioural issues18 cited
2022The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies16 cited