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1
Managerial ability and goodwill impairment : evidence from China
Huang, Qiubin
;
Xiong, Mengyuan
- In:
International journal of emerging markets
19
(
2024
)
4
,
pp. 921-940
Persistent link: https://www.econbiz.de/10014512774
Saved in:
2
Mergers and acquisitions, synergy, and corporate innovation : evidence from China
Zhang, Ping
;
Cao, Na
;
Gao, Jieying
- In:
Emerging markets, finance and trade : EMFT
60
(
2024
)
5
,
pp. 870-898
Persistent link: https://www.econbiz.de/10014513896
Saved in:
3
Association between foreign background of executives and firm goodwill impairment risk
Su, Wunhong
;
Wang, Chunlin
;
Su, Zhong-qin
- In:
Bulletin of economic research
76
(
2024
)
1
,
pp. 223-250
Persistent link: https://www.econbiz.de/10014482909
Saved in:
4
How hotel firm value fluctuates with alternative leveraging strategies
Chen, Ying
;
Valenzuela, Eric
;
Capener, Don
- In:
The American journal of economics and sociology
83
(
2024
)
1
,
pp. 177-197
Persistent link: https://www.econbiz.de/10014486504
Saved in:
5
The role of financial advisor's industry expertise in M&A quality : evidence from goodwill impairment
Huang, Qiongyu
;
Zhang, Ruiyao
;
Li, Siyao
;
Li, Jingjing
; …
- In:
International review of economics & finance : IREF
89
(
2024
)
2
,
pp. 216-231
Persistent link: https://www.econbiz.de/10014446756
Saved in:
6
Motivation of discretionary goodwill impairments
Yang, Shengyi
;
Zhu, Shaoying
- In:
Research in international business and finance
66
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014462209
Saved in:
7
Does tax deductibility affect goodwill impairment decisions?
Khalil, Sarah
;
Romney, Miles
;
Utke, Steven
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 117-146
Persistent link: https://www.econbiz.de/10014384778
Saved in:
8
The effect of time orientation in languages on the recognition of goodwill impairment losses
Alshehabi, Ahmad
;
Halabi, Hussein
;
Afrifa, Godfred
- In:
The international journal of accounting
58
(
2023
)
4
,
pp. 1-47
Persistent link: https://www.econbiz.de/10014494054
Saved in:
9
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
10
Goodwill impairment after M&A : acquisition-level evidence
Potepa, James
;
Thomas, Jacob
- In:
Journal of financial reporting : a publication of the …
8
(
2023
)
2
,
pp. 131-155
Persistent link: https://www.econbiz.de/10014448347
Saved in:
11
Does goodwill pressure drive business restructuring based on subsidiary disposal?
Xu, Jingjing
;
Huang, Haijie
;
Lee, Edward
;
Jirada Petaibanlue
- In:
International review of financial analysis
86
(
2023
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014248606
Saved in:
12
Goodwill impairment disclosure and integrated reporting : evidence on credit ratings and earnings manipulation
Pavlopoulos, Athanasios
;
Iatridis, George
- In:
International journal of banking, accounting and …
13
(
2023
)
3
,
pp. 341-387
Persistent link: https://www.econbiz.de/10014232293
Saved in:
13
Market responses to private and public targets : the role of goodwill valuation
Kwon, Shin Hyoung
;
Wang, Irene Guannan
- In:
Asia-Pacific journal of financial studies
52
(
2023
)
1
,
pp. 89-115
Persistent link: https://www.econbiz.de/10014240231
Saved in:
14
Disclosure quality of goodwill impairment testing : evidence from Turkey
Akbaba, Caner
;
İbiş, Cemal
;
Yanık, Serhat
;
Aytürk, Yusuf
- In:
International journal of managerial and financial …
15
(
2023
)
1
,
pp. 88-111
Persistent link: https://www.econbiz.de/10014315597
Saved in:
15
Technology-oriented M&A, market reaction and innovation output
Yao, Yi
;
Ling, Yue
;
Xu, Yafei
- In:
Nankai business review international
14
(
2023
)
3
,
pp. 400-424
Persistent link: https://www.econbiz.de/10014319382
Saved in:
16
Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi
- In:
Emerging markets, finance and trade : EMFT
59
(
2023
)
8
,
pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
Saved in:
17
Does writing down goodwill imperil a CEO's job?
Cowan, Arnold Richard
;
Jeffrey, Cynthia
;
Wang, Qian
- In:
Journal of accounting and public policy
42
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014283398
Saved in:
18
Goodwill or "no-will" : Hubris in the tone at the top
Runesson, Emmeli
;
Samani, Niuosha
- In:
Journal of contemporary accounting & economics
19
(
2023
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10014301893
Saved in:
19
Labor unions and post-acquisition integration capability : evidence from goodwill impairment
Kallousa, Najlaa
;
Jang, Youngki
;
Jung, Boochun
; …
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 764-794
Persistent link: https://www.econbiz.de/10014304105
Saved in:
20
Determinants of goodwill impairment disclosure : the role of audit quality and analysts following
Ranga, Abhishek
;
Pathak, Rajesh
- In:
Managerial finance
49
(
2023
)
1
,
pp. 88-109
Persistent link: https://www.econbiz.de/10013503602
Saved in:
21
The distribution of nonwage benefits : maternity benefits and gender diversity
Liu, Tim
;
Makridis, Christos A.
;
Ouimet, Paige
; …
- In:
The review of financial studies
36
(
2023
)
1
,
pp. 194-234
Persistent link: https://www.econbiz.de/10013547846
Saved in:
22
Goodwill impairment, loss avoidance effects and subsequent corporate M&A decisions
Wang, Juxian
;
Dong, Tianyi
;
Zhai, Jinbu
- In:
Emerging markets, finance and trade : EMFT
59
(
2023
)
2
,
pp. 479-497
Persistent link: https://www.econbiz.de/10013548061
Saved in:
23
Association between corporate social responsibility and goodwill impairment : evidence from the European Union
Nevrela, Alexander
- In:
International journal of economics and accounting : IJEA
11
(
2022
)
1
,
pp. 42-72
Persistent link: https://www.econbiz.de/10012798902
Saved in:
24
Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
Cipriano, Michael C.
;
Cole, Elizabeth T.
;
Briggs, John
- In:
International journal of accounting and information …
30
(
2022
)
1
,
pp. 95-114
Persistent link: https://www.econbiz.de/10012886081
Saved in:
25
Can intangible assets predict future performance? : a deep learning approach
Pechlivanidis, Eleftherios
;
Ginoglou, Dimitrios
; …
- In:
International journal of accounting and information …
30
(
2022
)
1
,
pp. 61-72
Persistent link: https://www.econbiz.de/10012886084
Saved in:
26
Disclosures about key value drivers in M&A announcement press releases : an exploratory study
Filip, Andrei
;
Lobo, Gerald J.
;
Paugam, Luc
;
Stolowy, Hervé
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
1
,
pp. 62-104
Persistent link: https://www.econbiz.de/10013168081
Saved in:
27
What determines effective tax rates? : the relative influence of tax and other factors
Schwab, Casey M.
;
Stomberg, Bridget
;
Xia, Junwei
- In:
Contemporary accounting research : the journal of the …
39
(
2022
)
1
,
pp. 459-497
Persistent link: https://www.econbiz.de/10013165397
Saved in:
28
Debt contracting and the goodwill debate
Chatterjee, Chandrani
;
Shroff, Arpita A.
; …
- In:
Journal of contemporary accounting & economics
18
(
2022
)
2
,
pp. 1-18
Persistent link: https://www.econbiz.de/10013366840
Saved in:
29
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.
;
Brown, Nerissa C.
;
Stubben, …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Saved in:
30
The optional qualitative assessment in impairment tests
Black, Dirk E.
;
Krupa, Jake
;
Minutti-Meza, Miguel
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 1-30
Persistent link: https://www.econbiz.de/10013411460
Saved in:
31
CEO risk preference, enterprise characteristics, and goodwill value : evidence from China
Zhao, Xi
;
Niu, Xiaotong
;
Chen, Jiaqi
- In:
Asia-Pacific journal of accounting & economics : …
29
(
2022
)
5
,
pp. 1135-1155
Persistent link: https://www.econbiz.de/10013415468
Saved in:
32
Negative goodwill and postmerger operating performance : evidence from Japan
Amano, Yoshiaki
- In:
Asian review of accounting
30
(
2022
)
4
,
pp. 381-397
Persistent link: https://www.econbiz.de/10013455305
Saved in:
33
An intangible-adjusted book-to-market ratio still predicts stock returns
Park, Hyuna
- In:
Critical finance review
11
(
2022
)
2
,
pp. 265-297
Persistent link: https://www.econbiz.de/10013455621
Saved in:
34
Narrative disclosure quality and the timeliness of goodwill impairments
Iatridis, George
;
Pappas, Kostas
;
Walker, Martin
- In:
The British accounting review : the journal of the …
54
(
2022
)
2
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013209876
Saved in:
35
Sustainable marketing strategies as an essential tool of business
Park, Jin Yong
;
Perumal, Sriram Veeraiya
;
Sanyal, Shouvik
; …
- In:
The American journal of economics and sociology
81
(
2022
)
2
,
pp. 359-379
Persistent link: https://www.econbiz.de/10013279723
Saved in:
36
Intangible assets, goodwill and earnings management : evidence from France and the UK
Kimouche, Bilal
- In:
Folia oeconomica Stetinensia : FOS
22
(
2022
)
1
,
pp. 111-129
Persistent link: https://www.econbiz.de/10014227972
Saved in:
37
Recognition of provisional goodwill : real need or communication strategy?
Roncagliolo, Elisa
;
Avallone, Francesco
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013535862
Saved in:
38
How do auditors assess key inputs in a discounted cash flow model of goodwill?
Boritz, Jefim E.
;
Timoshenko, Lev M.
- In:
Behavioral research in accounting
34
(
2022
)
2
,
pp. 19-47
Persistent link: https://www.econbiz.de/10013532098
Saved in:
39
Is goodwill attritional? : survival analysis of the M&A goodwill of a-share listed company from 2007 to 2017
Peng, Kai
;
Gu, Qiankun
;
Hu, Yi
;
Jin, Shuchang
;
Ni, Juan
- In:
Emerging markets, finance and trade : EMFT
58
(
2022
)
11
,
pp. 3233-3247
Persistent link: https://www.econbiz.de/10013355063
Saved in:
40
Debt crisis, age and value relevance of goodwill : evidence from Greece
Pechlivanidis, Eleftherios
;
Ginoglou, Dimitrios
; …
- In:
International journal of accounting and information …
30
(
2022
)
2
,
pp. 189-210
Persistent link: https://www.econbiz.de/10013343297
Saved in:
41
Is goodwill impairment disclosure used as an impression management strategy?
Pardo, Francisca
;
Giner Inchausti, Begoña
- In:
Baltic journal of management : BJM
17
(
2022
)
4
,
pp. 429-446
Persistent link: https://www.econbiz.de/10013363425
Saved in:
42
Framing accounting for goodwill : intractable controversies between users and standard setters
Durocher, Sylvain
;
Georgiou, Omiros
- In:
Critical perspectives on accounting : an international …
89
(
2022
),
pp. 1-26
Persistent link: https://www.econbiz.de/10013490036
Saved in:
43
A habit strength-based explanation for auditors' use of simple cognitive processes for complex tasks
Bonner, Sarah E.
;
Kadous, Kathryn
;
Majors, Tracie M.
- In:
The accounting review : a publication of the American …
97
(
2022
)
3
,
pp. 107-129
Persistent link: https://www.econbiz.de/10013332611
Saved in:
44
The debate over subsequent accounting for goodwill
Linsmeier, Thomas J.
;
Wheeler, Erika
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
2
,
pp. 107-128
Persistent link: https://www.econbiz.de/10012695076
Saved in:
45
Accounting discretion in family firms : the case of goodwill write-off : evidence from U.S. firms
Greco, Guilio
;
Neri, Lorenzo
- In:
Financial reporting : journal of financial communication
(
2021
)
1
,
pp. 5-28
Persistent link: https://www.econbiz.de/10012666870
Saved in:
46
Financial derivatives and firm value : what have we learned?
Bachiller, Patricia
;
Boubaker, Sabri
;
Mefteh-Wali, Salma
- In:
Finance research letters
39
(
2021
),
pp. 1-9
Persistent link: https://www.econbiz.de/10012805154
Saved in:
47
Goodwill impairment and CEO overconfidence
Killins, Robert
;
Ngo, Thanh
;
Wang, Hongxia
- In:
Journal of behavioral and experimental finance
29
(
2021
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012814200
Saved in:
48
Deconstruction of inherent goodwill generated in owner-managed companies in the Czech Republic
Krabec, Tomáš
;
Čižinská, Romana
;
Rýdlová, Barbora
- In:
International advances in economic research
27
(
2021
)
3
,
pp. 253-255
Persistent link: https://www.econbiz.de/10012797097
Saved in:
49
CEO overconfidence and the timeliness of goodwill impairments
Chung, Byung Hun
;
Hribar, Paul
- In:
The accounting review : a publication of the American …
96
(
2021
)
3
,
pp. 221-259
Persistent link: https://www.econbiz.de/10012596201
Saved in:
50
Effect of joint learning on product innovativeness : the moderating role of goodwill trust and destructive conflict in coopetition
Obul, Arzigul
;
Yang, Jianjun
;
Hiyit, Mamatjan
- In:
Technology analysis & strategic management
33
(
2021
)
2
,
pp. 229-241
Persistent link: https://www.econbiz.de/10012425313
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