Goodwill Accounting and Asymmetric Timeliness of Earningsdoi:10.2139/ssrn.2161980Sohyung KimCheol LeeSung Wook Yoon
SPECTATORS FIND A FESTIVAL OF GOODWILLKELLY DAVID, Staff Writer
Theory of planned behaviourNonprofit organisationSocial innovation and social enterprises have not only changed the concept of operating nonprofit organisations but have also blurred the line between society and business. The current social purpose environment is dynamic and continuously evolving, with firms...
GUERRILLAS OF GOODWILLAri Kramer, Staff Writer
To capture a cross-sectional variation in asymmetric timeliness of earnings, Kahn and Watts' C_Score is adopted. Findings – It is found that financial reporting for firms with purchased goodwill has become more conservative after the enactment of the new standard. However, once an increase in ...
(2012). The effects of goodwill accounting on informativeness of earnings: Evidence from earnings persistence and earnings ability to predict future cash flows. Journal of Accounting & Finance, 12 (3), 124.147.Lee, C., & Yoon, S. W. (2012). The effects of goodwill ac...
Eldridge, S.W. (2005), Goodwill Impairment Potential: Lessons from Purchase Acquisitions-Knowing the Source of Expected Synergies Is Important When Assigning Reported Goodwill to Reporting Units, Bank Accounting and Finance, vol. 18, ...
This is performed by deducting the fair value of all tangible and intangible net assets (excluding goodwill) from the fair value of the reporting unit. The excess amount is the implied fair value of goodwill. If the carrying amount of goodwill exceeds it...
Englewood changing guard with no sign of goodwillANDREW GLAZER, STAFF WRITER
Coalition forces losing goodwill of Basra residents as fuel, water and electricity supplies fall