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Big Bath Earnings Management: The Case Of Goodwill Impairment Under SFAS No. 142

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References

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2007Goodwill impairments and chief executive officer tenure85 cited
2015Corporate accruals quality during the 2008–2010 Global Financial Crisis81 cited
2016Do Goodwill Impairments by European Firms Provide Useful Information to Investors?43 cited
2011Using Goodwill Impairment To Effect Earnings Management During SFAS No. 142s Year Of Adoption And Later28 cited
2020Profit status of microfinance institutions and incentives for earnings management26 cited

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2021Do goodwill impairments affect audit opinions? Evidence from China24 cited

2013Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?22 cited

2014An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital22 cited

2013Detecting Asset Impairment Management: Some Evidence from Food and Beverage Listed Companies16 cited

2015Earnings management and goodwill impairment16 cited

2012Earnings Management and Goodwill Accounting: Implications on Dividend Policy in Italian Listed Companies15 cited