We examine the association between goodwill impairment charges and analysts' forecast accuracy and dispersion. We … compare firm-quarters that report periodic goodwill impairment charges during 2003-2007, and two control samples (matched on … forms of monitoring, auditor industry specialization and institutional ownership, reduce the adverse effect of goodwill …

the question of how accounting information gathered for impairment testing of goodwill according to IAS 36 and FAS 142 can …Purpose - This paper outlines the link between value creation, performance measurement and goodwill accounting … according to IFRS and US-GAAP. Since economic goodwill is identical to the present value of future residual income, we examine …

(VF)Cet article propose de mesurer la pertinence économique de la comptabilisation des dépréciations du goodwill. Pour … cela, la réaction du marché français à l’annonce de 75 dépréciations de goodwill sur la période 2000-2004 est examinée. L … goodwill write-off accounting is consistent with market valuations. To achieve this goal, we measure the impact of 75 goodwill …

With its standards FAS 141 and 142 the Financial Accounting Standard Board has revolution-ized the accounting for … business combinations. One of the major changes is the abolishment of goodwill-amortization, which has been replaced by an … infor-mation content of goodwill accounting. This paper investigates into the information content of such an impairment from …

current accounting for the vast sums now expended on purchased goodwill accords too much discretion to manager …-agents/stewards, and is weak on verification – allowing them to mislead their investor-principals. This case of purchased goodwill is … alternative standard for the depletion of purchased goodwill designed to hold managers to account for every pound of spending on …

agenda to evaluate potential alternatives for measurement of goodwill. Motivated by the FASB's consideration of a change in … goodwill accounting, I examine the impact of SFAS 142 on the usefulness of goodwill write-offs and goodwill balances. I find … that goodwill write-offs and goodwill balances are more strongly associated with stock returns and stock prices …

acquired assets and liabilities after a business combination. Using a model capturing the amount of goodwill expected after the … initial announcement of an acquisition, we examine how allocation of abnormal levels of purchase price to goodwill (Abnormal … Goodwill) affects stock price reaction surrounding the first disclosure of the PPA in SEC filings, and the acquirer's future …

We investigate the conditions under which the accounting‐based acquisition goodwill disclosed by U.S. filers … appropriately represents an asset to the firm — specifically, whether accounting - based acquisition goodwill is representationally … transactions have a negative net present value, the acquirer did not write‐off goodwill at the time of acquisition as required …