This study provides an example of linking empirical-archival accounting research with a practical real-world example of earnings management. By linking accounting theory with practical real-world examples, students enhance their critical thinking skills. Enhancing critical thinking skills...

Gaps exist in the goodwill accounting literature stream regarding the informativeness of goodwill impairment losses. On the one hand, researchers find goodwill impairment losses improve earnings' predictability of cash flows and stock returns. On the other hand, goodwill impairment losses have...