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• 2007Implications of the IFRS goodwill accounting treatment94 cited
• 2014Goodwill Impairment Losses and CEO Compensation81 cited
• 2009Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada70 cited
• 2016Relative reliability and the recognisable firm: Calculating goodwill impairment value68 cited
• 2015Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing67 cited
• 2011Do IFRS provide better information about intangibles in Europe?62 cited
• 2011Goodwill impairment testing under IFRS: a false impossible shore?61 cited
• 2008Equity recognition of mandatory accounting changes: the case of transitional goodwill impairment losses56 cited
• 2006The Impairment of Purchased Goodwill: Effects on Market Value46 cited
• 2010Resisting compliance with IFRS goodwill accounting and reporting disclosures45 cited
• 2006Managing impairment of goodwill45 cited
• 2010Goodwill Impairment: A New Window For Earnings Management?44 cited
• 2014Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing39 cited
• 2008Goodwill Impairment Testing Under IFRS - A False Impossible Shore?