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 …

This study examined whether external users of financial statements are capable of assessing goodwill impairment apart … from management. This study aimed at investigating goodwill write-offs resulted from acquisitions among Jordanian … eventual goodwill write-off are planted at the time of the acquisition. The likelihood of a write-off is related to an initial …

From the perspective of high-quality acquirers (with generated goodwill), this study analyses the conflicting issues in … the formation, recognition and subsequent measurement of goodwill and finds that good enterprises are not willing to make … a timely provision for goodwill impairment, and the reaction of investors implies a low value relevance of goodwill …