Relevant bibliographies by topics / Goodwill impairment

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Goodwill impairment'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 July 2025

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Journal articles on the topic "Goodwill impairment"

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Zhao, Xiaoqing, Jacquline Tham, and Qingbang Mu. "M&A goodwill impairment, management ability and firm performance: Empirical evidence from Chinese a-shares." Journal of Eastern European and Central Asian Research (JEECAR) 10, no. 5 (2023): 741–52. http://dx.doi.org/10.15549/jeecar.v10i5.1299.

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The Chinese capital market created a large amount of goodwill assets after several waves of mergers, acquisitions, and restructuring. The potential risks posed by these goodwill assets to the continued stable development of the business during subsequent impairments cannot be ignored. This study selects a sample of non-financial listed companies in the A-share market in China for 2007–2021. The results indicate that goodwill impairment significantly and negatively affects firm performance. At the same time, goodwill impairment significantly affects management capability and mitigates the impac
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Li, Yanxi, and Shanshan Ouyang. "Do controlling shareholders share pledging affect goodwill impairment? Evidence from China." International Journal of Accounting & Information Management 29, no. 5 (2021): 793–822. http://dx.doi.org/10.1108/ijaim-07-2021-0141.

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Purpose The purpose of this study is to examine the impact of controlling shareholders’ share pledging on goodwill impairment. Design/methodology/approach This study empirically investigates the effect of controlling shareholders’ share pledging on both the decision and amount of goodwill impairment for Chinese listed firms from 2007 to 2017. Findings This study finds that the proportion of controlling shareholders’ share pledging is negatively related to both impairment decisions and amounts; these negative relationships are intensified when firms face high stock price crash risks. In additio
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Gros, Marius, and Sebastian Koch. "Discretionary goodwill impairment losses in Europe." Journal of Applied Accounting Research 21, no. 1 (2019): 106–24. http://dx.doi.org/10.1108/jaar-03-2018-0039.

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Purpose The impairment-only approach to goodwill has regularly been criticized for offering too much discretion to managers and facilitating the manipulation of goodwill impairment losses. Extant research provides mixed results on whether managers exploit their inherent discretion informatively or opportunistically. The purpose of this paper is to examine the determinants of discretionary goodwill impairment losses in Europe. Design/methodology/approach The authors divide goodwill impairment losses into economically induced and discretionary parts. Thereafter, the authors examine the determina
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Vogt, Mara, Caroline Sulzbach Pletsch, Vania Regina Morás, and Roberto Carlos Klann. "Determinants of Goodwill Impairment Loss Recognition." Revista Contabilidade & Finanças 27, no. 72 (2016): 349–62. http://dx.doi.org/10.1590/1808-057x201602010.

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Abstract This study aimed to verify the determinants of goodwill impairment (GOODWIMP) loss recognition in Brazilian companies. For this, a descriptive and documentary study was carried out in which information was collected from databases and explanatory notes using a quantitative approach. The study sample was comprised of Brazilian companies listed on the Thomson database, totaling 91 companies and 346 observations. Data were collected from 2011 to 2014. For the treatment and analysis of the data, logistic regression with panel data was used. The results show that the factors change in mana
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Backhuijs, J. B., and R. G. Bosman. "Impairment van goodwill." Maandblad Voor Accountancy en Bedrijfseconomie 84, no. 1 (2010): 27–38. http://dx.doi.org/10.5117/mab.84.10882.

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Goodwill is vaak een materiële post op de balans van ondernemingen. Hij representeert de ‘overwinst’ die door de overnemende onderneming is betaald bij de overname van een andere onderneming. IFRS 3 eist dat ondernemingen jaarlijks testen of goodwill nog steeds zijn waarde heeft behouden; zo niet, dan moet de boekwaarde van de goodwill geheel of gedeeltelijk ten laste van de winst-en-verliesrekening worden afgeboekt naar de lagere realiseerbare waarde. Juist in tijden van economische crisis is het voor gebruikers van jaarrekeningen van belang inzicht te krijgen in de veronderstellingen over to
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Backhuijs, J. B., and R. G. Bosman. "Impairment van goodwill." Maandblad Voor Accountancy en Bedrijfseconomie 84, no. (1) (2010): 27–38. https://doi.org/10.5117/mab.84.10882.

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Goodwill is vaak een materiële post op de balans van ondernemingen. Hij representeert de 'overwinst' die door de overnemende onderneming is betaald bij de overname van een andere onderneming. IFRS 3 eist dat ondernemingen jaarlijks testen of goodwill nog steeds zijn waarde heeft behouden; zo niet, dan moet de boekwaarde van de goodwill geheel of gedeeltelijk ten laste van de winst-en-verliesrekening worden afgeboekt naar de lagere realiseerbare waarde. Juist in tijden van economische crisis is het voor gebruikers van jaarrekeningen van belang inzicht te krijgen in de veronderstellingen over to
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Tang, Jiayi. "Corporate Mergers and Acquisitions & Goodwill Impairment: A Literature Review." Advances in Economics, Management and Political Sciences 83, no. 1 (2024): 134–41. http://dx.doi.org/10.54254/2754-1169/83/20240731.

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In recent years, the landscape of corporate strategies has witnessed a notable shift, propelled by the burgeoning trend of marketization and bolstered by the supportive framework of China's national economic policies. Listed companies are increasingly leveraging mergers and acquisitions (M&A) and restructuring initiatives to propel the expansion of their business operations and fortify their core competitiveness. However, amid this strategic fervor, the looming risk of substantial goodwill impairment stemming from M&A and restructuring endeavors emerges as a pivotal factor, casting a s
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Chen, Lucy Huajing, Jayanthi Krishnan, and Heibatollah Sami. "Goodwill Impairment Charges and Analyst Forecast Properties." Accounting Horizons 29, no. 1 (2014): 141–69. http://dx.doi.org/10.2308/acch-50941.

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SYNOPSIS We examine the association between goodwill impairment charges and analysts' forecast accuracy and dispersion. We compare a test sample of firm-quarters with reported goodwill impairment charges during 2003–2007, and two control samples (matched on propensity scores and performance) of firm-quarters that do not report impairment charges. We find that analysts' forecasts are less accurate and more dispersed for the impairment sample than for the control samples. The magnitude of impairment charges is also negatively associated with forecast accuracy and positively associated with forec
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Cyrena, Maudhita. "Pengaruh Tipe Industri, Ukuran Perusahaan, Latar Belakang Komite Audit, Intensitas Goodwill, dan Kualitas Audit Terhadap Kepatuhan Pengungkapan Goodwill Impairment Testing." Jurnal Akuntansi Bisnis 18, no. 1 (2020): 45. http://dx.doi.org/10.24167/jab.v18i1.2701.

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The purpose of this study is to examine the effect of industrial type, company size, audit committee background, intensity of goodwill, and auditor quality on the disclosure of goodwill impairment testing compliance of firms listed on Indonesia Stock Exchange in the period of 2013-2017. It argues that manufacturing companies have higher operational complexity relative to other type of industry and thus disclose more information regarding firm’s activities, including information on goodwill impairment testing compliance. The results support the prediction. With regard to firm size, goodwill int
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Deng, Qiandan. "Research on the Signal Effect of Performance Compensation Commitment on the Impairment of Goodwill in China." Engineering Economics 30, no. 5 (2019): 567–78. http://dx.doi.org/10.5755/j01.ee.30.5.22892.

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This study using empirical research method and taking 1233 samples of A-share listed companies in China that completed major asset restructuring from 2007 to 2017, examines the signal effect of performance compensation commitment on goodwill impairment, and the impact of agency motivations on the signal effect based on the proportion of the performance compensation commitment that M&A targets achieve. I find evidence suggesting that the higher the proportion of the unfulfilled performance compensation commitment is, the higher the probability of goodwill impairment and the greater the amou
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Dissertations / Theses on the topic "Goodwill impairment"

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Späth, Godefroy, and Robert Trampler. "Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-150016.

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In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process.  Since 2005, all listed companies in the European Union have to implement the IFRS 3; Forcing companies to write off their goodwill instead of amortizing it. The goal of this measure was to provide investors more information about management’s investment decisions. Beside, companies proceed to fi
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Brutting, Milena. "Goodwill impairment : causes and impact." Thesis, City University London, 2011. http://openaccess.city.ac.uk/1192/.

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Goodwill has been in the focus of interest of academics and practitioners for many years now. Research interest has been fuelled by its discretionary nature, the large amounts of its write- downs combined with adverse impact potential on financial statements and loopholes in accounting regulations. This thesis includes three empirical essays on the causes and impact of goodwill impairment write-downs. Its overall objective is to provide a more insightful and comprehensive understanding of the goodwill impairment process. The first empirical essay explores the role of goodwill write-downs in .t
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Suleiman, Ghassan, and Farzad Bahador. "Värdering av Goodwill - vid impairment test." Thesis, Södertörn University College, School of Business Studies, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-146.

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<p>Bakgrund:</p><p>De internationella diskussionerna kring goodwill är och har alltid varit många. Man har bland annat diskuterat huruvida goodwill överhuvudtaget är en tillgång samt hur denna tillgång skall värderas, redovisas och skrivas av. Goodwill har fått allt större betydelse i företagen på senare år, bland annat genom de många IT-företag som uppkom i slutet av 1990-talet och därefter. Goodwill, som utgör den största delen av immateriella tillgångar i den ”nya ekonomins” företag, har varit ett av de största redovisningsproblemen. Från och med 1 jan 2005 är det obligatoriskt för alla bör
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Andreicovici, Ionela. "Three essays on goodwill impairment disclosure." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2019. http://www.theses.fr/2019ESEC0008.

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Cette thèse est composée de trois études distinctes qui examinent empiriquement le rôle des informations divulguées sur la dépréciation de la survaleur pour les principales parties prenantes de l'entreprise (c'est-à-dire les analystes financiers, les entreprises homologues et les auditeurs externes). Dans la première étude, j'examine l'effet de la transparence de la divulgation sur le désaccord entre les analystes, et le désaccord entre les analystes et les gestionnaires, dans le contexte de la dépréciation du goodwill. La deuxième étude examine si la déclaration d'une dépréciation significati
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Vanin, Miriam <1987&gt. "IAS 36 Impairment of Assets - Goodwill Impairment tra Compliance e Disclosure." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1997.

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L’applicazione all’avviamento dell’impairment test costituisce uno dei temi maggiormente dibattuti in ambito internazionale, sia in relazione ai molteplici profili di soggettività insiti nei criteri di valutazione previsti dallo IAS 36 sia in relazione al carattere di novità che investe detta procedura. Attraverso un’indagine empirica sui bilanci 2011 di società quotate italiane, si intende verificare la compliance delle metodologie adottate dalle imprese con le disposizioni dettate dallo IAS 36, nonché la corrispondente disclosure fornita al riguardo. Nella ricerca sono analizzati i vari aspe
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Pourmand, Pejhman, and Reza Khazeni. "Impairment test av goodwill : Användning av diskonteringsräntan." Thesis, Södertörn University College, School of Business Studies, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-2593.

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<p><em><strong>Bakgrund:</strong></em> Efter införandet av IFRS har det förekommit en del förändringar gentemot tidigare redovisnings regler i Sverige. Från och med 1 januari år 2005 skall alla börsbolag gå över till IFRS 3 <em>Business Combinations</em>. Detta innebär att goodwill inte får skrivas av så som det gjorts tidigare. Nu mer måste det årligen ske ett Impairment test av goodwill för att undersöka om det föreligger ett nedskrivningsbehov.Diskonteringsräntan används vid impairment test av goodwill och är en viktig faktor vid nuvärdesberäkningar av kassaflöden.</p><p><strong><em>Problem
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Turpeenoja, Mattiasson Maria, and Sandra Vainikka. "Nedskrivning av goodwill." Thesis, Södertörn University College, School of Business Studies, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-3608.

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Sellhorn, Thorsten. "Goodwill impairment : an empirical investigation of write-offs under SFAS 142 /." Frankfurt am Main ; New York, NY : Peter Lang, 2004. http://www.loc.gov/catdir/toc/fy054/2005276482.html.

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Viklund, Daniel, and Andreas Mattsson. "Goodwill och framtida kassaflöde : Finns det något samband mellan en nedskrivning av goodwill och framtida kassaflöde?" Thesis, Högskolan Dalarna, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:du-30767.

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Syfte: Syftet med studien är att undersöka om en goodwillnedskrivning har något samband med framtida kassaflöde. Metod: I studien har en multipel regressionsanalys utförts, som är inspirerad av en tidigare studie av Jarva (2009). Vi har använt oss av en kvantitativ metod med deduktiv ansats och med hjälp av insamlade data från Retriver och Börsdata.se, har vi undersökt om det finns något samband mellan goodwillnedskrivningar och framtida kassaflöde. Resultat och slutsats: Resultatet är uppdelat i två olika modeller. I den ena har vi delat in bolagen i storleksordning baserat på omsättningsstor
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Roberts, Roslyn Anne. "Goodwill Impairment: A study of Australian Companies 2007 - 2013." Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/13748.

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Abstract: This thesis explores the goodwill impairment practices of Australian companies from 2007 – 2013 to ascertain what impact, if any, that the Global Financial Crisis may have had on goodwill value. The thesis also examines determinants of goodwill and whether there is any evidence of earnings management associated with non-impairment of goodwill. The findings contained within this thesis would be useful to accounting practitioners, auditors, academics, policy makers and regulators to gain an understanding of how and why firms choose to impair. The thesis is presented in seven chapters.
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Books on the topic "Goodwill impairment"

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American Institute of Certified Public Accountants. Testing goodwill for impairment. American Institute of Certified Public Accountants, Inc., 2013.

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Guatri, Luigi. Impairment. EGEA, 2003.

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Board, Accounting Standards. Impairment of fixed assets and goodwill. Accounting Standards Board, 1997.

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Ernst &. Young. Impairment of fixed assets and goodwill: A guide to FRS 11. Ernst & Young, 1998.

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Nailor, Hans. Impairment of fixed assets and goodwill: A commentary on FRS 11. Gee, 1999.

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Nailor, Hans. Impairment of fixed assets and goodwill: A commentary on FRS 11. Gee, 1999.

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Sellhorn, Thorsten. Goodwill Impairment: An Empirical Investigation of Write-Offs under SFAS 142. Peter Lang International Academic Publishers, 2018.

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1942-, Watts Ross L., and Harvard Business School, eds. Evidence on the use of unverifiable estimates in required goodwill impairment. Harvard Business School, 2007.

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1942-, Watts Ross L., and Harvard Business School, eds. Evidence on the use of unverifiable estimates in required goodwill impairment. 2nd ed. Harvard Business School, 2009.

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Brochet, Francois. Top executive background and financial reporting choice: The case of goodwill impairment. Harvard Business School, 2011.

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Book chapters on the topic "Goodwill impairment"

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Buhleier, Claus. "Der IFRS Goodwill Impairment Test." In Internationale Rechnungslegung und Internationales Controlling. Springer Fachmedien Wiesbaden, 2017. http://dx.doi.org/10.1007/978-3-658-16104-0_19.

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Buhleier, Claus. "Der IFRS Goodwill Impairment Test." In Internationale Rechnungslegung und Internationales Controlling. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6465-6_15.

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Borgmann, Michael, Stefan Dierkes, and Josef Kloock. "Goodwill-Impairment-Test nach IAS 36." In Betriebswirtschaftliche Fragen zu Steuern, Finanzierung, Banken und Management. Springer Fachmedien Wiesbaden, 2017. http://dx.doi.org/10.1007/978-3-658-16730-1_16.

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Schwarzbichler, Martin, Christian Steiner, and Daniel Turnheim. "Impairment of Assets (Fixed Assets and Goodwill)." In Financial Steering. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-75762-9_8.

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Lynn, Stephen. "Intangibles Valuation, Purchase Price Allocation (PPA) and Goodwill Impairment." In Springer Texts in Business and Economics. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-0357-3_7.

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Qin, Xiuhong, Guoliang Huang, Huayu Shen, and Mengyao Fu. "COVID-19 Pandemic and Firm-level Cash Holding—Moderating Effect of Goodwill and Goodwill Impairment." In Research on Pandemics. Routledge, 2021. http://dx.doi.org/10.4324/9781003214687-9.

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Loghin, Radu-Daniel. "The Relevance of Context for Goodwill Impairment Decisions Within Hall’s Framework." In The Essence and Measurement of Organizational Efficiency. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-21139-8_11.

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Šrámková, Alice, and David Procházka. "Measurement of Non-controlling Interests and Goodwill Impairment: Evidence from the German Market." In Springer Proceedings in Business and Economics. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-62998-3_14.

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Saad, Safiyah, Siti Aisyah Najihah Wan Ismail, Nor Amira Md Jani, Nuratiqah Zaid, Hartini Binti Jaafar, and Mujeeb Saif Mohsen Al-Absy. "An Examination of Goodwill Impairment: Compliance to MFRS 136 Among Top 30 Malaysian Public Listed Companies." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-84636-6_82.

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Zheng, Lei, Xuemeng Guo, and Kaiyuan Zhang. "Does the Non-penalty Regulation of CSRC Have Information Content? Evidence from the Accounting Risk Warning of Goodwill Impairment." In IEIS 2020. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-4363-4_2.

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Conference papers on the topic "Goodwill impairment"

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Wang, Yanru, and Yuju Li. "Scale of Goodwill Impairment and Audit Charge." In The International Conference on Economic Management and Model Engineering. SCITEPRESS - Science and Technology Publications, 2022. http://dx.doi.org/10.5220/0012028000003620.

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Wang, Lan, and Xiangeng Li. "Research on the Cause of Goodwill Impairment of Zhongtai Automobile." In 7th International Conference on Humanities and Social Science Research (ICHSSR 2021). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210519.211.

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"Suggestions on the Prevention of Goodwill Impairment in M&A." In 2021 International Conference on Management, Education and Information. Scholar Publishing Group, 2021. http://dx.doi.org/10.38007/proceedings.0002038.

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Huo, Xiaonan, and Guoxing Zhang. "An Analysis of the Economic Consequences of Listed Companies’ Goodwill Impairment." In 6th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210121.116.

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Ivanov, Aleksey, Natalia Generalova, Natalia Sokolova, Ekaterina Popova, and Eugeny Timoshenko. "Bad synergy: critical analysis of a combined approach to subsequent goodwill impairment (amortization and impairment testing)." In Proceedings of the Third International Economic Symposium (IES 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/ies-18.2019.30.

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Zheng, Runqiong, Yulong Wang, and Sijie Xiao. "The Role of Shared Auditors in Goodwill Impairment and Long-term M&A Performance." In ICEME 2023: 2023 the 14th International Conference on E-business, Management and Economics. ACM, 2023. http://dx.doi.org/10.1145/3616712.3616775.

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Devalle, Alain, and Fabio Rizzato. "The quality of mandatory disclosure: the impairment of goodwill. An empirical analysis of European listed companies." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af60.

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Sun, Xiaolin, and Sixue Wang. "The Influence of Managerial Overconfidence and Goodwill Impairment Under Information Management Based on Stata Data Model." In Proceedings of the 4th Management Science Informatization and Economic Innovation Development Conference, MSIEID 2022, December 9-11, 2022, Chongqing, China. EAI, 2023. http://dx.doi.org/10.4108/eai.9-12-2022.2327606.

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Jue, Wang, Lv Sha, and Yan Chunyu. "Study on Accounting Motivation of Goodwill Impairment Treatment—Taking Tianshen Entertainment Co., Ltd., as an example." In Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/aebmr.k.191217.104.

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Yi, Ping. "Is there any motivation for earnings management in goodwill impairments?——Taking listed companies in the transportation industry as an example." In Proceedings of the 4th International Conference on Humanities Science, Management and Education Technology (HSMET 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/hsmet-19.2019.56.

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Reports on the topic "Goodwill impairment"

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Comment Letter to the IASB on Business Combinations. CFA Institute, 2024. http://dx.doi.org/10.56227/24.2.12.

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