Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel - In: The International Journal of Accounting 44 (2009) 1, pp. 56-78
Focusing on transitional goodwill-impairment losses (losses) recorded by Canadian firms following the adoption of revised standards on purchased goodwill, we investigate the value relevance and timeliness of mandatory changes in accounting principles accounted for using the retroactive method....