The potential harms of goodwill impairment avoidance: Evidence based on future performance and stock prices
Sign Up to like & getrecommendations! Published in 2020 at "China journal of accounting research"
DOI: 10.1016/j.cjar.2020.07.007
Abstract: Abstract The rapidly increasing volume of goodwill assets in the capital market generates potential risks due to the possibility of an untimely recognition of goodwill impairment. In this paper, we investigate the financial consequences of… read more here.
Keywords: impairment avoidance; goodwill impairment; future performance; stock ... See more keywords
Individual potential and its relationship with past and future performance
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DOI: 10.1080/08832323.2019.1596872
Abstract: Abstract The need for companies to compete globally for the available talent results in the individuals’ need to develop and compete themselves in the global job market. Thus, an individual’s potential represents the degree to… read more here.
Keywords: future performance; individual potential; potential relationship; future ... See more keywords
Confidence ratings are better predictors of future performance than delayed judgments of learning
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DOI: 10.1080/09658211.2022.2026973
Abstract: ABSTRACT What is the best way to predict future memory performance? The intuitive answer is through judgments of learning (JOLs), in which people estimate how likely they are to remember something in the future. Recent… read more here.
Keywords: performance delayed; confidence; judgments learning; confidence ratings ... See more keywords
Labor unemployment insurance and firms’ future performance
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DOI: 10.1108/ijmf-08-2017-0178
Abstract: The purpose of this paper is to investigate the association between unemployment insurance (UI) benefits and firms’ future performance as well as the association between UI benefits and volatility of firms’ future performance.,Quantitative analyses are… read more here.
Keywords: unemployment; labor; firms future; finance ... See more keywords