This paper critically reviews the main empirical research on goodwill accounting with the
purpose of informing and contributing to current debates: the application of a systematic …

Purpose Concerns relating to the representational faithfulness and, consequently, the
relevance of fair value (FV) estimates are likely to be heightened in the wake of market …

Our paper examines how large shareholders manage goodwill impairment to inflate
earnings as well as the role of audit functions in this setting. The influence of large …

We survey stakeholders in the financial reporting process to examine trust in fair value
accounting. Although respondents demonstrate high confidence in financial statements, they …

Objetivo: Verificar quais determinantes influenciam no reconhecimento da perda por
Impairment Test (IT) nas empresas brasileiras listadas na B3. Metodologia: A pesquisa foi …

Research aims: Fair value accounting, fairness, and transparency are the basis for other
comprehensive income (OCI), profit, and equity attributable. This research aims to analyze …

We investigate whether and how CEO knowledge background affects goodwill impairment
and whether it mitigates investors' risk assessment of goodwill impairment. We employ …

We examine whether and how redacted disclosure in material contracts is related to the cost
of an audit. Prior studies document that redaction of mandatory disclosure affects firms' …

SYNOPSIS In October 2019, the Financial Reporting Policy Committee of the Financial
Accounting and Reporting Section of the American Accounting Association submitted a …

This study investigates the effect of the elimination of Form 20-F reconciliation items on the
risk relevance of accounting information. Using a sample of US companies and American …