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 …

How to account for goodwill arising from business combinations has proven to be one the
most controversial topics for the standardisation, preparation, and audit of financial reports …

The number of merger and acquisition (M&A) transactions paid fully in stock in the US
market declined sharply after 2001, when pooling and goodwill amortization were abolished …

Intellectual capital is now recognized as a factor influencing organizational progress.
However, many Micro, Small and Medium Enterprises (MSME's) in Indonesia still need to …

O objetivo geral deste artigo foi realizar uma revisão bibliográfica sistemática nos artigos
disponíveis na base Web of science que pesquisaram o gerenciamento de resultados (EM) …

The accounting literature has found evidence that acquirers in stock-for-stock M&A have
typically managed earnings upwards ahead of a bid. Other literatures have concluded that …

In this article, we revisit the history of accounting for goodwill in the United Kingdom, the
United States, France, and Japan following the conclusions and predictions of Ding, Richard …

This study investigates stock market valuations for bargain purchase gains (BPGs) in the
context of International Financial Reporting Standards (IFRS) between 2005 and 2014 …

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 …

To explore the relationship between industrial policy and cross-border M&As in Chinese
enterprises, the PSM method and a two-way fixed model were used. Using a sample of A …