Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada
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- Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos, 2011. "Amortisation Versus Impairment of Goodwill and Accounting Quality," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 4(3), pages 93-118, December.
- Begoña Giner & Francisca Pardo, 2015. "How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?," Journal of Business Ethics, Springer, vol. 132(1), pages 21-40, November.
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- Mihaela DUMITRASCU & Radu Daniel LOGHIN, 2016. "A Study on the Relevance of the Goodwill Impairment in Context of Audit Partner`s Rotation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-88, January.
More about this item
KeywordsAccounting for goodwill Audit committee Corporate governance Goodwill impairment Mandatory accounting changes;
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