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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

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

The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements : some experimental evidence

Hellman, Niclas; Andersson, Patric; Fröberg, Emelie - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 113-157

Persistent link: https://www.econbiz.de/10011563674

Discussion of "the impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence"

Du, Fei - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 159-164

Persistent link: https://www.econbiz.de/10011574189

Accounting for goodwill under IFRS : a critical analysis

Johansson, Sven-Erik; Hjelström, Tomas; Hellman, Niclas - In: Journal of international accounting auditing & taxation 27 (2016), pp. 13-25

Persistent link: https://www.econbiz.de/10011624457

Goodwill Accounting as a Missing Link between Financial and Management Accounting : Literature Review and Research Agenda

Quagli, Alberto - 2011

The introduction of an impairment test of goodwill by IAS 36 and SFAS 142 implies a strong link between financial and management accounting, capable of improving both the accounting systems. In this paper I analyze the existing literature on goodwill both in financial and management accounting...

Persistent link: https://www.econbiz.de/10013119889

Insight into the variables used to manage the goodwill impairment test under IAS 36

Avallone, Francesco; Quagli, Alberto - In: Advances in accounting : a research annual 31 (2015) 1, pp. 107-114

Persistent link: https://www.econbiz.de/10011381065

How ethical are managers' goodwill impairment decisions in Spanish-listed firms?

Giner, Begoña; Pardo, Francisca - In: Journal of business ethics : JOBE 132 (2015) 1, pp. 21-40

Persistent link: https://www.econbiz.de/10011411162