This course examines various conceptual and theoretical approaches to accounting,
including the implications of economics and finance on financial reporting. Focusing on …

This paper examines the influence of corporate governance systems on insiders' ability to
profit from their information advantage and the ways through which corporate governance …

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

Corporate acquisitions are arguably one of the most important and biggest decisions CEOs
have to make; yet many acquisitions do not create value for shareholders. We examine …

This paper examines whether financial analysts' presence compels recognition of goodwill
impairments. Analysts could impact managers' impairment decisions in at least two ways:(1) …

Inadequate testing of fair value accounting estimates, including goodwill, is often cited as an
audit deficiency in PCAOB inspection reports, and, in some cases, these deficiencies have …

Recent increases in the occurrence and magnitude of goodwill impairment charges highlight
the increasing importance of the role of the auditor in goodwill accounting. This study …

This study examines whether board social networks are associated with executive trading
profitability. Using a sample of US public firms with a history of executive trading from years …

We investigate the conditions under which the accounting-based acquisition goodwill
represents an economic asset. Analysis of the stock market reaction to 2123 acquisitions …

In early 2000, AOL announced the acquisition of Time Warner for 162billion.Theacquisition,
oneofthelargestinhistory,generated 127 billion of goodwill. Yet after only a few years, the …