Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance

Author:

Filip Andrei,Jeanjean Thomas,Paugam Luc

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Reference46 articles.

1. Ahmed , A. L. Guler 2007 Evidence on the Effects of SFAS 142 on the Reliability of Goodwill Write-offs

2. Amiraslani , H. G. E. Latridis P. Pope 2013 Accounting for Asset Impairment: A Test for IFRS Compliance across Europe London Centre for Financial Analysis and Reporting Research, Cass Business School

3. The Timing of Asset Sales and Earnings Manipulation;Bartov;Accounting Review,1993

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

5. Conditional and Unconditional Conservatism: Concepts and Modeling;Beaver;Review of Accounting Studies,2005

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