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Accounting for goodwill

Huber, Stefan; McClure, Charles - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397781

The usefulness of goodwill information to financial analysts : a qualitative approach

Silvola, Hanna; Mouritsen, Jan; Huikku, Jari - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591309

National institutions, transparency and accounting for goodwill : impairment recognition under IFRS in Europe

Fujiyama, Keishi; Gray, Sidney J. - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639227

Accounting for goodwill in China : a case study of two-step acquisitions

Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - 2023

We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China. China Merchants Bank adopted a two-step acquisition method: first, it acquired 53% of the shares of Hong Kong's Wing Lung Bank to gain...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014550940

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Accounting for Goodwill in China : A Case Study of Two-Step Acquisitions

Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - 2023

Book / Working Paper

Value relevance of goodwill accounting : how a forward-looking valuation approach guides goodwill recoverability

Just, Ruben; Honold, Dirk; Meckl, Reinhard - 2023

This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in previous studies are only suitable to a limited extent for measuring the growth potentials through M&A. For this purpose, the measure of future potential (FP) is defined as a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014506314

Impact of goodwill on firms capital structure in developed and developing countries : moderating effects of legal system

Thakur, Oli Ahad; Bany Ariffin Bin Amin Noordin; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014422143

On a class of state-redundant differential games

Lambertini, Luca; Palestini, Arsen - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015549171

The value-relevance of gains on bargain purchase : do actions speak louder than words?

Badenhorst, Wessel M. - 2025

Purpose - This paper investigates whether disclosure quality and a history of overpaying for acquisitions are associated with differences in the value-relevance of gains on bargain purchase with high disclosure prominence. Design/methodology/approach - Findings are from multivariate regression...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198283

Corporate governance level, financial robustness, and goodwill bubbles

Che, Weina; Jia, Haoyi - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463186

The financial risks from wind turbine failures : a value at risk approach

Mikindani, Dorcas; O'Brien, John; Leahy, Paul; Deeney, Peter - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015443429

Do key audit matter disclosures about M&A transactions predict future performance?

Nylen, Jessica A.; Wangerin, Daniel D.; Zehms, Karla M. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554033

Former executives as supervisors : conflicts of interest and accounting discretion

Giese, Vincent; Lauer, Clemens Benedikt Wilhelm - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555129

Cost-benefit trade-offs in acquirers' goodwill valuations

Koonce, Lisa; Toynbee, Sara; White, Brian J. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376050

The value relevance of goodwill : evidence from South Africa

Louw, Elmarie; Hall, John; Brümmer, L. M. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407647

Does financial reporting for income tax expense affect the timeliness of goodwill impairments?

King, Zachary; Lynch, Dan; Stomberg, Bridget; Utke, Steven - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015426910

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Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?

King, Zach - 2020

Book / Working Paper

The relationship between goodwill and capital structure and the moderating effect of financial market development

Thakur, Oli Ahad; Alam, Md. Kausar; Prabowo, M. Agung - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014516353

Proposed subsequent accounting for goodwill: Comparison of IASB and FASB

Li, Yanshan; Zhang, Junsheng - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616057

Goodwill hunting : why and when ultimate controlling owners affect their firms' corporate social responsibility performance

Dong, Yusen; Ma, Pengcheng; Sun, Lanzhu; Chng, Daniel … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056489

The impact of industry competition on the value relevance of goodwill impairments across different information environments

Alshehabi, Ahmad; Halabi, Hussein; Adwan, Sami; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065925

Strategic Review of the Egyptian Goodwill Committee : Advancing child-friendly justice in Egypt

2024

The Goodwill Committee is an Egyptian governance body established within the Ministry of Justice to facilitate the amicable resolution of international parental child abduction cases. Its primary mission is to protect individual rights and promote global co-operation. This report evaluates the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015082410

Determinants of goodwill and its impact on post-merger and acquisition performance in Thailand : a firm-level analysis

Pituwan Poramapojn; Wiboonchutikula, Paitoon - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015073567

The relationship between goodwill and capital structure and the moderating effect of financial market development

Thakur, Oli Ahad; Matemilola, Bolaji Tunde; Bany … - 2024

Purpose This study empirically investigates the relationship between goodwill assets and capital structure (i.e. debt ratio) of firms and the moderating effect of financial market development on the relationship between goodwill assets and capital structure. Design/methodology/approach This...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014506810

A path analysis of goodwill impairment : does corporate governance matter?

Ferreira, Leonor Fernandes; Fernandes, Joaquim Santana; … - 2024

Objective This paper examines the extent to which different corporate governance mechanisms affect the recognition and measurement of goodwill impairment, considering that these decisions are affected by a complex set of factors such as variables associated with corporate governance,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417059

Organization capital, dividends and firm value : international evidence

Chasiotis, Ioannis; Loukopoulos, Georgios; Toudas, Kanellos - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405621

Combating deceptive counterfeits with blockchain technology under asymmetric information

Wang, Jun; Zhang, Qian; Hou, Pengwen - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407762

Proposed subsequent accounting for goodwill : comparison of IASB and FASB

Li, Yanshan; Zhang, Junsheng - 2024

Since the release and implementation of SFAS No.141 and No.142, there has been a continuous controversy over whether to apply the impairment-only or the amortisation-and-impairment method for subsequent goodwill accounting. FASB and IASB solicited opinions on proposed revisions through the and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438392

Back to goodwill amortisation and the financial performance of public and private firms in Spain

Peón, David; Ruiz, Fernando - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396153

Do investors underestimate the risk of asset bubbles? : Evidence from the goodwill bubbles of Chinese listed companies

Zeng, Haijian; Wu, Yuhuan; Lin, Ling - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015098628

Differences in the value relevance of identifiable intangible assets

King, Zachary; Linsmeier, Thomas J.; Wangerin, Daniel D. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015133871

M&A disclosure post-global financial crisis : the influence of family ownership

Florio, Cristina; Rossignoli, Francesca - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014545182

The impact of customer capital on company's market value : an empirical study from 100 U.S. stock market leaders

Lehenchuk, Serhii; Zavalii, Tetiana - 2021

The aim of the paper is to establish the relationship between the customer capital and the company's market value (MV). Examining this impact seems justified as the topic has been rarely investigated till now. The regression analysis was used to achieve the research objective. We analyzed...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012821523

What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?

Frii, Peter; Hamberg, Mattias - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012597184

On translating goodwill

Nobes, Christopher - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012694128

Be proactive or stick to rules? : how goodwill and capacity trust influence proactive and template-based information sharing and innovation

Li, Siyu; Guo, Mengqiu; Huo, Baofeng - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609861

Die praktische Bedeutung der Buchwert-Marktwert-Lücke für die Durchführung des Wertminderungstests nach IAS 36 im Jahr 2025

Zwirner, Christian; Schöffel, Sebastian - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616345

Opportunistic behaviours in goodwill impairment decisions : effectiveness of accountability mechanisms and the role of management consultants

Ruhnke, Klaus; Kassebohm, Nils - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627391

Media coverage and goodwill impairment

Han, Hongwen; Hu, Rui; Tang, Jiali Jenna; Fu, Qing - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015559908

Challenging the accounting for goodwill in the context of a business combination

Marques, Gary K.; Maroun, Warren; Garnett, Robert - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012287153

Does the efficient use of visible intellectual capital determine the profitability in the automotive industry?

Petrović, Bojan; Krstić, Bojan; Radenovic, Tamara; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590504

Value relevance of goodwill accounting – how a forward-looking valuation approach guides goodwill recoverability

Just, Ruben; Honold, Dirk; Meckl, Reinhard - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527490

Accounting for goodwill in China: A case study of two-step acquisitions

Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616033

Motivation of discretionary goodwill impairments

Yang, Shengyi; Zhu, Shaoying - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014462209

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Motivation of Discretionary Goodwill Impairments

Yang, Shengyi; Zhu, Shaoying - 2023

Book / Working Paper

The Life of IP : Accounting and Tax Treatments of Trade Marks and Goodwill in New Zealand

Lai, Jessica C.; Marriott, Lisa - 2023

This article examines goodwill and trade marks from the perspectives of accounting and tax, running through their lifecycles. We raise and challenge four propositions. These pertain to the tax and accounting treatment of trade marks and goodwill as being of less value than patents and copyright,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014256995

The role of large shareholders in goodwill impairment decisions : evidence from China

Han, Hongwen; Tang, Jiali Jenna; Tang, Qingquan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014533570

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The Role of Large Shareholders in Goodwill Impairment Decisions – Evidence from China

Han, Hongwen; Tang, Jiali Jenna; Tang, Qingquan - 2023

Book / Working Paper

The Role of Financial Advisor Industry Expertise in M&A Quality : Evidence from Goodwill Impairment

Huang, Qiongyu; Zhang, Ruiyao; Li, Jingjing; qiong, yao - 2023

Using a sample of publicly-listed Chinese firms during the period 2009 to 2017, we investigate the impact of financial advisors' industry expertise on the quality of mergers and acquisitions (M&A) in terms of goodwill impairment. Consistent with information transmission hypothesis, we find that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014354426

Goodwill and Stock Price Crash Risk

Hsissou, Amal; ALPHONSE, Pascal - 2023

In this study, we examine the impact of goodwill and goodwill impairment on stock price crash risk. Using a sample of U.S. listed firms from 2003 to 2020, we find strong evidence suggesting that the magnitude of goodwill in the balance sheet increases stock price crash risk. We measure...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014356086

Goodwill impairment, auditor dismissal and opinion shopping-evidence from China

Xing, Cunyu; Yuwen, Huilan; Yang, Dan - 2023

Using listed companies from 2010 to 2019 in China, we investigate whether firms engage in opinion shopping activities when firms dismiss the auditors following a goodwill impairment. We find that firms tend to dismiss the incumbent auditors after receiving a goodwill impairment opinion and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014551028

Does the efficient use of visible intellectual capital determine the profitability in the automotive industry?

Petrović, Bojan; Krstić, Bojan; Radenovic, Tamara; … - 2023

Intellectual capital (IC) is one of the core determinants of the value of companies, and value creation for stakeholders as well as improvement of the competitiveness of the companies. Effective management of all visible and invisible elements of the total IC is extremely important for business...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014530325

Goodwill impairment and key audit matters

Fronteira, Ines; Morais, Ana; Pinto, Inês - 2023

The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505095

The dynamics of disagreement

Daniel, Kent; Klos, Alexander; Rottke, Simon - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014320675