Better Late than Never, the Timing of Goodwill Impairment Testing in Australia

Author:

Ji Kaiying1

Affiliation:

1. University of Sydney

Publisher

Wiley

Subject

Accounting

Reference37 articles.

1. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments;Beatty;Journal of Accounting Research,2006

2. The Information Content of Goodwill Impairments and the Adoption of SFAS 142;Bens;Social Science Research Network,2007

3. Accounting for Goodwill;Bloom;Abacus,2009

4. Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research;Brown;Australian Accounting Review,2012

5. Goodwill Impairment - The Canary in the Coal Mine;Carlin;National Accountant,2008

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1. Should asset impairments be included in earnings when evaluating stewardship by management?;Pacific Accounting Review;2023-10-16

2. Managerial ability and goodwill impairment: evidence from China;International Journal of Emerging Markets;2022-08-09

3. Tempestividade da perda por redução ao valor recuperável do goodwill em empresas brasileiras;Revista Contabilidade & Finanças;2022

4. Timeliness of goodwill impairment in Brazilian companies;Revista Contabilidade & Finanças;2022

5. Economic effects of goodwill accounting practices: systematic amortisation versus impairment test;Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad;2020-09-07

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