Decision-Making of Discretionary Goodwill Impairments—Evidence from Publicly Listed Firms in China
Author:
Affiliation:
1. Business School, Shanxi Datong University, Datong, Shanxi, China
Publisher
Informa UK Limited
Subject
General Economics, Econometrics and Finance,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/1540496X.2023.2181071
Reference35 articles.
1. Accounting Discretion in Goodwill Impairments: UK Evidence
2. The association between goodwill impairment and discretionary accruals: Portuguese evidence;Alves S.;Journal of Accounting, Business and Management (JABM),2013
3. Atie J. and A. Elmberg. 2019. The market reaction to goodwill impairment announcements-Do investors value information content tone and opportunistic managerial behavior? University of Gothenburg Master Degree Project 2019:18
4. Insight into the variables used to manage the goodwill impairment test under IAS 36
5. Detecting long-run abnormal stock returns: The empirical power and specification of test statistics
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