Search Results - subject:"Goodwill"

Back to goodwill amortisation and the financial performance of public and private firms in Spain

Peón, David; Ruiz, Fernando - In: Revista de Contabilidad 27 (2024) 1, pp. 146-159

Persistent link: https://www.econbiz.de/10015396153

Corporate governance level, financial robustness, and goodwill bubbles

Che, Weina; Jia, Haoyi - In: International review of economics & finance : IREF 102 (2025), pp. 1-11

Persistent link: https://www.econbiz.de/10015463186

Accounting for goodwill

Huber, Stefan; McClure, Charles - In: Journal of accounting research 63 (2025) 3, pp. 1145-1185

Persistent link: https://www.econbiz.de/10015397781

Former executives as supervisors : conflicts of interest and accounting discretion

Giese, Vincent; Lauer, Clemens Benedikt Wilhelm - In: The European accounting review 34 (2025) 5, pp. 2153-2180

Persistent link: https://www.econbiz.de/10015555129

The value relevance of goodwill : evidence from South Africa

Louw, Elmarie; Hall, John; Brümmer, L. M. - In: Afro-Asian Journal of Finance and Accounting : AAJFA 15 (2025) 3, pp. 345-363

Persistent link: https://www.econbiz.de/10015407647

Can auditing facilitate the effective implementation of goodwill accounting? : a perspective based on key audit matters

Xu, Jingjing; Deng, Yingwen; Wen, Lin; Wang, Kuanliang - In: International review of financial analysis 98 (2025), pp. 1-14

Persistent link: https://www.econbiz.de/10015604108

The impact of industry competition on the value relevance of goodwill impairments across different information environments

Alshehabi, Ahmad; Halabi, Hussein; Adwan, Sami; … - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10015065925

A path analysis of goodwill impairment : does corporate governance matter?

Ferreira, Leonor Fernandes; Fernandes, Joaquim Santana; … - In: Journal of intercultural management : the journal of … 16 (2024) 1, pp. 5-48

measurement of goodwill impairment, considering that these decisions are affected by a complex set of factors such as variables … variables, are directly and indirectly associated with the recognition of goodwill impairment. Value Added This paper outlines a … company behavioral profile where opportunity seems to prevail over timely recognition and measurement of goodwill impairment …

Persistent link: https://www.econbiz.de/10015417059

The usefulness of goodwill information to financial analysts : a qualitative approach

Silvola, Hanna; Mouritsen, Jan; Huikku, Jari - In: Nordic journal of business : NJB 73 (2024) 1, pp. 32-63

Persistent link: https://www.econbiz.de/10015591309

Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa

Louw, Elmarie; Hall, J. H.; Brümmer, L. M. - In: South African journal of accounting research 38 (2024) 2, pp. 91-112

Persistent link: https://www.econbiz.de/10014530264