This paper reviews the empirical literature on the determinants and decision usefulness of
goodwill reporting. We structure our discussion around five guiding questions that reflect …

This structured literature review of 48 archival-based studies investigates the influence of fair
value measurements on earnings quality and stresses the moderating impact of corporate …

This study investigates the determinants of goodwill impairment decisions by firms applying
IFRS based on a comprehensive sample of stock-listed firms from 21 countries. Multivariate …

This study investigates the relative importance of accrual-based earnings management
(AEM) and real earnings management (REM) as reflected in audit fees. Auditors charge not …

This paper examines the information content of goodwill write-downs under International
Accounting Standard (IAS) 36 (Impairment of Assets) and Statement of Financial Accounting …

We examine the patterns of goodwill impairments in Europe and in the US over the period
from 2006 to 2015, for a sample of more than 35,000 firm-year observations. We define the …

This study examines the relationship between managerial ability and goodwill impairment. I
predict a negative relationship because prior studies suggest that more-able managers …

This study investigates whether goodwill impairments are perceived as timely and whether
specific auditor characteristics affect the perceived timeliness. It therefore contributes to …

This paper explores the relationship between corporate social responsibility and timeliness
of goodwill impairment. Goodwill is the premium paid when a business is acquired. If the …

This paper studies the relation between the quality of corporate narrative disclosure and the
timeliness of goodwill impairments. We combine five measures of the linguistic content of …