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Accounting in Europe Volume 13, 2016 - Issue 3
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Special Section: Accounting for Goodwill

Examining the Patterns of Goodwill Impairments in Europe and the US

Paul AndréHEC Lausanne, Lausanne, SwitzerlandCorrespondence[email protected]
,
Andrei FilipESSEC Business School, Cergy-Pontoise, France
&
Luc PaugamHEC Pairs, Jouy-en-Josas, France
Pages 329-352 | Published online: 09 Dec 2016

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Inês Gonçalves, Ana Isabel Morais & Inês Pinto. (2023) Goodwill impairment and key audit matters. Cogent Business & Management 10:2.
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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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Peter Frii & Mattias Hamberg. (2021) What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?. Accounting in Europe 18:2, pages 218-248.
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José Antonio Cavero Rubio, Araceli Amorós Martínez & Antonio Collazo Mazón. (2021) Economic effects of goodwill accounting practices: systematic amortisation versus impairment test. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 50:2, pages 224-245.
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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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Paul André, Dionysia Dionysiou & Ioannis Tsalavoutas. (2018) Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts’ forecasts. Applied Economics 50:7, pages 707-725.
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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 (27)

Thanyaluk Vichitsarawong & Li Li Eng. (2023) Corporate governance, financial indicators and asset impairments during the COVID-19 pandemic period. Finance Research Letters 58, pages 104627.
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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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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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Elisa Roncagliolo & Francesco Avallone. (2022) Recognition of provisional goodwill: Real need or communication strategy?. Journal of International Accounting, Auditing and Taxation 49, pages 100510.
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Qiubin Huang & Mengyuan Xiong. (2022) Managerial ability and goodwill impairment: evidence from China. International Journal of Emerging Markets.
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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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Keishi Fujiyama. (2022) Incorporating Piecewise-Linear Variables into an Empirical Model of Non-Current Asset Impairment Timeliness. The Japanese Accounting Review 12:1, pages n/a.
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Silvia Ferramosca & Marco Allegrini. (2021) Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting. European Management Journal 39:6, pages 816-828.
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Kin-Wai Lee, Cheng-Few Lee & Gillian Hian-Heng Yeo. (2021) Does CEO Power Affect the Association Between CEO Compensation and Tangible Assets Impairments?. Review of Pacific Basin Financial Markets and Policies 24:01, pages 2150005.
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Nikolaos I. Karampinis. (2021) A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS. Journal of International Accounting, Auditing and Taxation 42, pages 100358.
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Ana Isabel Lopes, Isabel Costa Lourenço, Mark T Soliman & Manuel Castelo Branco. (2020) Is the relation between non-controlling interests and parent companies misleading?. Australian Journal of Management 46:1, pages 24-50.
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Hellen Bomfim Gomes, Tadeu Junior de Castro Gonçalves & Adilson de Lima Tavares. (2020) Intangibilidade e o valor da empresa: uma análise do mercado acionário brasileiro. Revista Catarinense da Ciência Contábil 19.
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Jani Saastamoinen, Arsen Djatej, Kati Pajunen & M. David Gorton. (2020) Practitioner views of goodwill accounting under US GAAP. Journal of Applied Accounting Research 21:4, pages 783-798.
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Walid Guermazi & Khamoussi Halioui. (2020) Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?. Research in International Business and Finance 52, pages 101171.
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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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Wolfgang Ballwieser. (2019) Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und LückenReflections on Theory and Practice of Financial Reporting: Challenges, Scientific Findings, and Gaps. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 71:2, pages 169-211.
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Walid Guermazi & Halioui Khamoussi. (2018) Mandatory IFRS adoption in Europe: effect on the conservative financial reporting. Journal of Financial Reporting and Accounting 16:4, pages 543-563.
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Martin Glaum, Wayne R. Landsman & Sven Wyrwa. (2018) Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors. The Accounting Review 93:6, pages 149-180.
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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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Joshua L. Gunn, Inder K. Khurana & Sarah E. Stein. (2018) Determinants and consequences of timely asset impairments during the financial crisis. Journal of Business Finance & Accounting 45:1-2, pages 3-39.
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Mohamed Elmahgoub, Julia A Smith, Ahmed Ahmed Elamer & Tarek Abdelfattah. (2019) Extended Audit Reporting and Financial Reporting Quality: The Case of Goodwill Impairment. SSRN Electronic Journal.
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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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Lilia Pasch. (2017) What Drives Misstatements in Financial Statements? Evidence from Germany. 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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