The impact of industry competition on the value relevance of goodwill impairments across different information environments-Reference-Cited by-同舟云学术

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The impact of industry competition on the value relevance of goodwill impairments across different information environments

Published:2024-09 Issue: Volume:56 Page:100639
ISSN:1061-9518
Container-title:Journal of International Accounting, Auditing and Taxation
language:en
Short-container-title:Journal of International Accounting, Auditing and Taxation

Author:

Alshehabi Ahmad^ORCID,Halabi Hussein,Adwan Sami,Boubaker Sabri

Publisher

Elsevier BV

Reference88 articles.

1. Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis;Adwan;Journal of International Accounting, Auditing and Taxation,2020

2. Empire-builders and shirkers: Investment, firm performance, and managerial incentives;Aggarwal;Journal of Corporate Finance,2006

3. The value-relevance of financial statement recognition versus note disclosure: Evidence from goodwill accounting;Al Jifri;European Accounting Review,2009

4. The impact of audit quality indicators on the timeliness of goodwill impairments: Evidence from the German setting;Albersmann;Abacus,2020

5. Share-option based compensation expense, shareholder returns and financial crisis;Alhaj-Ismail;Journal of Contemporary Accounting & Economics,2019

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