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Goodwill Impairment: A New Window For Earnings Management?
5 references·3 citing·32 second hop
Goodwill Impairment: A New Window For Earnings Management? (2010)Goodwill Impairment: A New Window For Ear…Earnings Management: An Executive Perspective (2005)Earnings Management: An Execu…Accounting for Goodwill: Are We Better Off? (2003)Accounting for Goodwill: Are …Valuation of the Components of Purchased Goodwill (2000)Valuation of the Components o…Market Perception of Goodwill: Some Empirical Evidence (1995)Market Perception of Goodwill…An Empirical Investigation of Accounting Methods for Goodwill and Identifiable Intangible Assets: 1985 to 1989 (1993)An Empirical Investigation of…Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies (2016)Value Relevance vis-à-vis Dis…Goodwill and Mandatory Disclosure Compliance: A Critical Review of the Literature (2016)Goodwill and Mandatory Disclo…Better Late than Never, the Timing of Goodwill Impairment Testing in Australia (2013)Better Late than Never, the T…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments (2006)The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case (2016)Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review (2020)THE VALUE RELEVANCE AND MANAGERIAL IMPLICATIONS OF INTANGIBLES: A LITERATURE REVIEW 1 (1999)THE APPLICATION OF INTANGIBLE ASSET ACCOUNTING AND DISCRETIONARY POLICY CHOICES IN THE UK FOOTBALL INDUSTRY (2002)Fair value accounting and intangible assets (2010)Issues in Financial Accounting (2013)Debt and Taxes (1977)DEBT AND TAXES* (1977)Earnings Asan Explanatory Variable for Returns (1991)Market Valuation of Intangible Assets (2000)The Value-Relevance of Financial Statement Recognition versus Note Disclosure: Evidence from Goodwill Accounting (2008)Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital (2016)The Impact of Merger Bids on the Participating Firms' Security Holders (1982)What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence (2008)Using Industry Classification Codes to Sample High-Technology Firms: Analysis and Recommendations (2009)CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings, Book Values, and Dividends in Equity Valuation* (1995)The effect of international institutional factors on properties of accounting earnings (2000)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)Accounting Information, Disclosure, and the Cost of Capital (2007)A machine learning analysis of citation impact among selected Pacific Basin journals (2019)Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12 (2021)Implications of the IFRS goodwill accounting treatment (2007)Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada (2009)Goodwill Impairment Losses and CEO Compensation (2014)Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management (2014)The Effectiveness of Corporate Governance in Constraining Earnings Management in Pakistan (2015)Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries (2020)
this work references cited by second hop

References

  • 2000Valuation of the Components of Purchased Goodwill197 cited
  • 2005Earnings Management: An Executive Perspective109 cited
  • 2003Accounting for Goodwill: Are We Better Off?95 cited
  • 1995Market Perception of Goodwill: Some Empirical Evidence94 cited
  • 1993An Empirical Investigation of Accounting Methods for Goodwill and Identifiable Intangible Assets: 1985 to 198955 cited

Cited by

  • 2013Better Late than Never, the Timing of Goodwill Impairment Testing in Australia29 cited
  • 2016Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies26 cited
  • 2016Goodwill and Mandatory Disclosure Compliance: A Critical Review of the Literature24 cited

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