by IFRS on the impairment of goodwill. An empirical approach consisted of analysing consolidated financial statements of …This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit …

I find that goodwill write-offs under Statement of Financial Accounting Standards No. 142 (SFAS 142) are associated … with future expected cash flows as mandated by the standard. However, there are indications that goodwill write-offs lag … behind the economic impairment of goodwill. Additional analysis reveals that the association between goodwill write-offs and …