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European Accounting Review Volume 25, 2016 - Issue 3
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Original Articles

Market Reaction to Goodwill Impairments

Thorsten KnauerDepartment of Law and Economics, University of Bayreuth, Universitaetsstrasse 30, D-95440Bayreuth, GermanyCorrespondence[email protected]
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Arnt WöhrmannMuenster School of Business and Economics, University of Muenster, Universitaetsstrasse 14-16, D-48143Muenster, GermanyView further author information
Pages 421-449 | Received 27 Feb 2012, Accepted 05 Apr 2015, Published online: 15 May 2015

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Christian Brück, Thorsten Knauer & Anja Schwering. (2023) Disclosure of value-based performance measures: evidence from German listed firms. Accounting and Business Research 53:6, pages 671-698.
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Amir Amel-Zadeh, Martin Glaum & Thorsten Sellhorn. (2023) Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research. European Accounting Review 32:2, pages 415-446.
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Hongwen Han, Jiali Jenna Tang & Qingquan Tang. (2021) Goodwill Impairment, Securities Analysts, and Information Transparency. European Accounting Review 30:4, pages 767-799.
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Ionela Andreicovici, Anne Jeny & Daphne Lui. (2020) Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment. European Accounting Review 29:1, pages 1-26.
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Francesco Mazzi, Paul André, Dionysia Dionysiou & Ioannis Tsalavoutas. (2017) Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital. Accounting and Business Research 47:3, pages 268-312.
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Alain Schatt, Leonidas Doukakis, Corinne Bessieux-Ollier & Elisabeth Walliser. (2016) Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. Accounting in Europe 13:3, pages 307-327.
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Francesco Mazzi, Giovanni Liberatore & Ioannis Tsalavoutas. (2016) Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36. Accounting in Europe 13:3, pages 353-379.
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Articles from other publishers (37)

Elisa Roncagliolo. (2023) The information content of half-yearly goodwill impairment losses: analysis of the European context. International Journal of Accounting & Information Management.
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Xiaoqing Zhao, Jacquline Tham & Qingbang Mu. (2023) M&A goodwill impairment, management ability and firm performance: Empirical evidence from Chinese a-shares. Journal of Eastern European and Central Asian Research (JEECAR) 10:5, pages 741-752.
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Frode Kjærland, Kristian Forbord, Are Oust & Håkon Stephani. (2023) Management’s Discretionary Assessments of Goodwill Impairments—Evidence from STOXX Europe 600. International Journal of Financial Studies 11:2, pages 81.
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Jingjing Xu, Haijie Huang, Edward Lee & Jirada Petaibanlue. (2023) Does goodwill pressure drive business restructuring based on subsidiary disposal?. International Review of Financial Analysis 86, pages 102511.
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Ahmad Alshehabi, Hussein Halabi, Sami Adwan & Sabri Boubaker. (2023) The Impact of Industry Competition on the Value Relevance of Goodwill Impairments Across Different Information Environments. SSRN Electronic Journal.
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Sylvain Durocher & Omiros Georgiou. (2022) Framing accounting for goodwill: Intractable controversies between users and standard setters. Critical Perspectives on Accounting 89, pages 102357.
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Shana M. Clor-Proell, Nerissa Brown, Stephen R. Stubben, Brian J. White, Elizabeth Blankespoor, Elizabeth A. Gordon, Mahendra R Gujarathi, Elaine Henry & Kenneth J. Merkley. (2021) Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill . Accounting Horizons 36:3, pages 1-19.
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Hannu Schadewitz & Jonas Spohr. (2021) Gender diverse boards and goodwill changes: association between accounting conservatism, gender and governance. Journal of Management and Governance 26:3, pages 757-779.
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Dariusz Wędzki. (2022) A proposed model for allocating the negative fair value of assets at the initial recognition of a business combination under Polish accounting regulations. Zeszyty Teoretyczne Rachunkowości 46:3, pages 217-242.
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George Emmanuel Iatridis, Kostas Pappas & Martin Walker. (2022) Narrative disclosure quality and the timeliness of goodwill impairments. The British Accounting Review 54:2, pages 100978.
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Géssica Cappellesso & Jorge Katsumi Niyama. (2022) Tempestividade da perda por redução ao valor recuperável do goodwill em empresas brasileiras. Revista Contabilidade & Finanças 33:90.
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Géssica Cappellesso & Jorge Katsumi Niyama. (2022) Timeliness of goodwill impairment in Brazilian companies. Revista Contabilidade & Finanças 33:90.
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Roberto Moro-ViscontiRoberto Moro-Visconti. 2022. The Valuation of Digital Intangibles. The Valuation of Digital Intangibles 615 639 .
Roberto Moro-ViscontiRoberto Moro-Visconti. 2022. Augmented Corporate Valuation. Augmented Corporate Valuation 109 132 .
Yanxi Li & Shanshan Ouyang. (2021) Do controlling shareholders share pledging affect goodwill impairment? Evidence from China. International Journal of Accounting & Information Management 29:5, pages 793-822.
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Bartłomiej Lisicki. (2021) Impairment of Assets and Market Reaction during COVID-19 Pandemic on the Example of WSE. Risks 9:10, pages 183.
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Ahmad Alshehabi, George Georgiou & Alessandro S. Ala. (2021) Country-specific drivers of the value relevance of goodwill impairment losses. Journal of International Accounting, Auditing and Taxation 43, pages 100384.
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Sylvain Durocher & Anne Fortin. (2021) Financial statement users’ institutional logic. Journal of Accounting and Public Policy 40:2, pages 106819.
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Andrei Filip, Gerald J. Lobo & Luc Paugam. (2020) Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement. Journal of Business Finance & Accounting 48:1-2, pages 36-69.
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Hongwen Han & Qingquan Tang. (2020) The potential harms of goodwill impairment avoidance: Evidence based on future performance and stock prices. China Journal of Accounting Research 13:3, pages 271-289.
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Benjamin T. Albersmann & Reiner Quick. (2020) The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting. Abacus 56:1, pages 66-103.
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Wolfgang Ballwieser. (2020) International Valuation Standards (IVS) – Bedarf, Reichweite, Würdigung, diskutiert anhand der Bewertung von Unternehmen und GoodwillInternational Valuation Standards (IVS)—Demand, Range, Critical Appraisal, Discussed in Regard to Business and Goodwill Valuation. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 72:1, pages 71-94.
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Roberto Moro ViscontiRoberto Moro Visconti. 2020. The Valuation of Digital Intangibles. The Valuation of Digital Intangibles 425 448 .
Marius Gros & Sebastian Koch. (2019) Discretionary goodwill impairment losses in Europe. Journal of Applied Accounting Research 21:1, pages 106-124.
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Anna Grazia Quaranta, Nico Di Gabriele & Ermanno Zigiotti. (2019) Impairment of intangible assets and disclosure by Italian banks. Managerial Finance 45:2, pages 311-330.
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Melik Ertuğrul. 2019. Handbook of Research on Global Issues in Financial Communication and Investment Decision Making. Handbook of Research on Global Issues in Financial Communication and Investment Decision Making 367 394 .
Anne d'Arcy & Ann Tarca. (2018) Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences. The International Journal of Accounting 53:3, pages 203-226.
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Francesco Mazzi, Richard Slack & Ioannis Tsalavoutas. (2018) The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. Journal of International Accounting, Auditing and Taxation 31, pages 52-73.
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António Martins & Cristina Sa. (2018) The computation of taxable income when accounting numbers are not reliable. International Journal of Law and Management 60:2, pages 543-562.
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Charlotte Disle & Rémi Janin. (2017) Enjeux et pratiques de l’IFRS 3 et IAS 36 - Etude de la communication financière du goodwill des sociétés françaises : impact des politiques de dépréciation. Management & Avenir N° 92:2, pages 153-171.
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Aleš Novak. (2016) Issues in the Recognition versus Disclosure of Financial Information Debate. Naše gospodarstvo/Our economy 62:4, pages 52-61.
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Amir Amel-Zadeh, Martin Glaum & Thorsten Sellhorn. (2021) Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research. SSRN Electronic Journal.
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Andrei Filip, Gerald J. Lobo & Luc Paugam. (2020) Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement. SSRN Electronic Journal.
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Ionela Andreicovici, Anne Jeny & Daphne Lui. (2020) Do Firms Respond to Auditors’ Red Flags? Evidence from the Expanded Audit Report. SSRN Electronic Journal.
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Elizabeth A. Gordon & Hsiao-Tang Hsu. (2019) Determinants of Tangible Long-Lived Asset Impairments under US GAAP and IFRS. SSRN Electronic Journal.
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Francesco Mazzi, Paul Andrr, Dionysia Dionysiou & Ioannis Tsalavoutas. (2014) Goodwill Related Mandatory Disclosure and the Cost of Equity Capital. SSRN Electronic Journal.
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Francesco Mazzi, Giovanni Liberatore & Ioannis Tsalavoutas. (2014) Insights on CFOs Perceptions About IAS 36 Reporting. SSRN Electronic Journal.
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