Authors: Cunyu Xing, Huilan Yuwen, Dan Yang

Superior Title: China Journal of Accounting Studies, Vol 11, Iss 4, Pp 864-896 (2023)

Subject Terms: Goodwill impairment, opinion shopping, auditor dismissal, agency cost, Accounting. Bookkeeping, HF5601-5689, Finance, HG1-9999

File Description: electronic resource

Relation: https://doaj.org/toc/2169-7213; https://doaj.org/toc/2169-7221

Access URL: https://doaj.org/article/b640a23f613c4ed183c635a3ba284211

Authors: David Peón, Fernando Ruiz

Superior Title: Revista de Contabilidad: Spanish Accounting Review, Vol 27, Iss 1 (2024)

Subject Terms: Goodwill impairment, Goodwill amortisation, IFRS 3, IAS 36, SFAS 142, Excessive optimism, Accounting. Bookkeeping, HF5601-5689, Finance, HG1-9999

File Description: electronic resource

Relation: https://revistas.um.es/rcsar/article/view/503021; https://doaj.org/toc/1138-4891; https://doaj.org/toc/1988-4672

Access URL: https://doaj.org/article/88b7844b2b404723beb4d559f4db86bb

Authors: Inês Gonçalves, Ana Isabel Morais, Inês Pinto

Superior Title: Cogent Business & Management, Vol 10, Iss 2 (2023)

Subject Terms: goodwill impairment, audit report, key audit matters, corporate governance, Business, HF5001-6182, Management. Industrial management, HD28-70

File Description: electronic resource

Relation: https://doaj.org/toc/2331-1975

Access URL: https://doaj.org/article/eff804ac6dbf49b99f2797d189eaf3af

Contributors: Neri, Lorenzo., Greco, Giulio.

Superior Title: Financial reporting.

Availability: http://digital.casalini.it/10.3280/FR2021-001001

Authors: Xiaoqing Zhao, Jacquline Tham, Qingbang Mu

Superior Title: Journal of Eastern European and Central Asian Research, Vol 10, Iss 5 (2023)

Subject Terms: mergers and acquisitions, goodwill impairment, management ability, firm performance, Business, HF5001-6182

File Description: electronic resource

Relation: https://www.ieeca.org/journal/index.php/JEECAR/article/view/1299; https://doaj.org/toc/2328-8272; https://doaj.org/toc/2328-8280

Access URL: https://doaj.org/article/6b38a5cf19664aec923b5994698df5db

Authors: Schadewitz, Hannu^{Aff1, IDs10997021096074_cor1}, Spohr, Jonas

Superior Title: Journal of Management and Governance. 26(3):757-779

Authors: Gonçalves, Inês, Morais, Ana Isabel, Pinto, Inês

Subject Terms: ddc:650, audit report, corporate governance, goodwill impairment, key audit matters

Relation: gbv-ppn:1884957536; Journal: Cogent Business & Management; Volume: 10; Year: 2023; Issue: 2; Pages: 1-17; https://hdl.handle.net/10419/294407; RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2207877

Availability: https://doi.org/10.1080/23311975.2023.2207877
https://hdl.handle.net/10419/294407

Authors: Zhao, Xiaoqing, Tham, Jacquline, Mu, Qingbang

Superior Title: International Journal of Applied Economics, Finance and Accounting; Vol. 16 No. 2 (2023); 345-354 ; 2577-767X

Subject Terms: Company performance, Goodwill impairment, Surplus management

File Description: application/pdf

Relation: http://onlineacademicpress.com/index.php/IJAEFA/article/view/994/756; http://onlineacademicpress.com/index.php/IJAEFA/article/view/994

Availability: https://doi.org/10.33094/ijaefa.v16i2.994
http://onlineacademicpress.com/index.php/IJAEFA/article/view/994

Authors: Frode Kjærland, Kristian Forbord, Are Oust, Håkon Stephani

Superior Title: International Journal of Financial Studies; Volume 11; Issue 2; Pages: 81

Subject Terms: goodwill impairment, IFRS, earnings management, company-specific factors, fixed effects

File Description: application/pdf

Relation: https://dx.doi.org/10.3390/ijfs11020081

Availability: https://doi.org/10.3390/ijfs11020081

Authors: Zhao, Xiaoqing, Tham, Jacquline, Mu, Qingbang

Superior Title: Journal of Eastern European and Central Asian Research (JEECAR); Vol. 10 No. 5 (2023): Journal of Eastern European and Central Asian Research; 741-752 ; 2328-8280 ; 2328-8272 ; 10.15549/jeecar.v10i5

Subject Terms: mergers and acquisitions, goodwill impairment, management ability, firm performance

File Description: application/pdf

Relation: http://ieeca.org/journal/index.php/JEECAR/article/view/1299/518; http://ieeca.org/journal/index.php/JEECAR/article/view/1299

Availability: https://doi.org/10.15549/jeecar.v10i5.1299
https://doi.org/10.15549/jeecar.v10i5
http://ieeca.org/journal/index.php/JEECAR/article/view/1299

Authors: Zheng, Lei^Aff6, Guo, Xuemeng^Aff6, Zhang, Kaiyuan^Aff7

Contributors: Li, Menggang, editor^Aff1, Bohács, Gábor, editor^Aff2, Hua, Guowei, editor^Aff3, Gong, Daqing, editor^Aff4, Shang, Xiaopu, editor^Aff5

Superior Title: IEIS 2020 : Proceedings of the 7th International Conference on Industrial Economics Systems and Industrial Security Engineering. :9-22

Authors: Aprila, Viseila, Budhidharma, Valentino

Superior Title: Proceeding National Conference Business, Management, and Accounting (NCBMA); 5th National Conference Business, Management, and Accounting; 492–522 ; 2962-4479

Subject Terms: Cash Holding, Goodwill, Goodwill Impairment, Moderasi Goodwill, Moderasi Goodwill Impairment

File Description: application/pdf

Relation: http://ojs.uph.edu/index.php/NCBMA/article/view/5841/2623; http://ojs.uph.edu/index.php/NCBMA/article/view/5841

Availability: http://ojs.uph.edu/index.php/NCBMA/article/view/5841

Authors: Yan Wang, Tao Li, Deli Wang, Kun Liu

Superior Title: China Journal of Accounting Studies, Vol 9, Iss 2, Pp 168-194 (2021)

Subject Terms: Goodwill, goodwill impairment, self-generated goodwill, M&A transactions, type II agency problem, Accounting. Bookkeeping, HF5601-5689, Finance, HG1-9999

File Description: electronic resource

Relation: https://doaj.org/toc/2169-7213; https://doaj.org/toc/2169-7221

Access URL: https://doaj.org/article/fc7ab759e63a4a2b9f54d96a247118e2

Authors: Amirkhani, Kourosh

Subject Terms: accounting standards, corporate social responsibility, Cost of debt, goodwill impairment, Tax avoidance

File Description: application/pdf

Availability: https://doi.org/10.7273/000005489
https://rex.libraries.wsu.edu/esploro/outputs/doctoral/99900592155601842

Authors: Hongwen Han, Qingquan Tang

Superior Title: China Journal of Accounting Research, Vol 13, Iss 3, Pp 271-289 (2020)

Subject Terms: Goodwill impairment avoidance, Firm performance, Stock price crash risk, Persistence, Accounting. Bookkeeping, HF5601-5689

File Description: electronic resource

Relation: http://www.sciencedirect.com/science/article/pii/S1755309118300923; https://doaj.org/toc/1755-3091

Access URL: https://doaj.org/article/49c52e85cf0a4a9bafe31da0b82d7453

Authors: Jorge Pallarés Sanchidrián, Javier Pérez García, José A. Gonzalo-Angulo

Superior Title: Revista Mexicana de Economía y Finanzas Nueva Época REMEF, Vol 16, Iss 0, Pp e702-e702 (2021)

Subject Terms: goodwill, impairment test, financial sector, discretion, comparability, smoothing income, Public finance, K4430-4675, Finance, HG1-9999, Economics as a science, HB71-74

File Description: electronic resource

Relation: https://www.remef.org.mx/index.php/remef/article/view/702; https://doaj.org/toc/2448-6795

Access URL: https://doaj.org/article/28805d627d674ec2986f1acdd206a254

Authors: Jamaliah Abdul-Majid

Superior Title: Problems and Perspectives in Management, Vol 18, Iss 1, Pp 326-333 (2020)

Subject Terms: board ethnic diversity, goodwill impairment, IFRS, market capitalization indicator, Business, HF5001-6182

File Description: electronic resource

Relation: https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/13327/PPM_2020_01_Majid.pdf; https://doaj.org/toc/1727-7051; https://doaj.org/toc/1810-5467

Access URL: https://doaj.org/article/5838afa195f64a11a9b959fee6123240

Authors: Lopez, Thomas J., Sisneros, Craig A.^Aff2, Sorensen, Trevor

Superior Title: Review of Quantitative Finance and Accounting. 54(2):753-777

Authors: Ayres, Douglas R., Campbell, John L.^Aff2, Chyz, James A., Shipman, Jonathan E.

Superior Title: Review of Accounting Studies. 24(4):1214-1251

Authors: Lessambo, Felix I.^Aff2

Contributors: Lessambo, Felix I.^Aff1

Superior Title: Financial Statements : Analysis and Reporting. :95-104