The potential harms of goodwill impairment avoidance: Evidence based on future performance and stock prices
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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
Board ethnic diversity and goodwill impairment decisions: longitudinal analysis of energy firms in Malaysia
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DOI: 10.21511/ppm.18(1).2020.28
Abstract: The present study investigates whether ethnic diversity among firms’ directors influences the decision to take goodwill write-offs, after considering the economic factors of impairment (measured in terms of the market capitalization indicator), reporting incentives, and… read more here.
Keywords: ethnic diversity; impairment decisions; goodwill impairment; board ... See more keywords