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The Information Content of Goodwill Impairments and the Adoption of SFAS 142 · Study

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PreprintThe Information Content of Goodwill Impairments and the Adoption of SFAS 142

Daniel A. Bens2007

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Preprintgreen2007

The Information Content of Goodwill Impairments and the Adoption of SFAS 142

Daniel A. Bens · Wendy Heltzer

27 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

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References

1997The conservatism principle and the asymmetric timeliness of earnings1 1995Diversification's effect on firm value 2003Conservatism in Accounting Part I: Explanations and Implications 2007Determinants of weaknesses in internal control over financial reporting 1996Causes and Effects of Discretionary Asset Write-Offs 2006The Sarbanes–Oxley Act and firms’ going-private decisions 2006Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments 1987On cross-sectional analysis in accounting research

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2021Modeling Changes in the Enterprise Information Capital in the Digital Economy 2010The Value Relevance of Intangible Assets and the Mandatory Adoption of IFRS

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2011The Information Content of Goodwill Impairments and SFAS 142article · 17 shared references 2004The Information Content and Timeliness of Fair Value Accounting: An Examination of Goodwill Write-Offs Before, During and after Implementation of SFAS 142*preprint · 8 shared references 2013Non-discretionary conservatism: Evidence and implicationsarticle · 7 shared references 2011Accounting Discretion in Goodwill Impairments: UK Evidencearticle · 7 shared references 2014How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?article · 7 shared references 2014Goodwill Accounting: A Review of the Literaturepreprint · 7 shared references

Details

Year2007

Typepreprint

Published2007-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations27

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1001744

openalex_workW2157054591

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