Research background: The literature has argued that accounting for intangible assets and
goodwill provides a wide range for managers to manipulate earnings. Purpose: This paper …

Goodwill is a critical issue in the accounting of corporate restructuring activities in terms of
both purchase price allocation in corporate acquisitions and the subsequent write-downs …

This study investigates whether the COVID-19 pandemic, government Covid aids and
incentive policies, and executive compensation affected the quality of the reported earnings …

Vorwort: Seit dem Jahr 2004 sehen die International Financial Reporting Standards (IFRS)
keine planmäßigen Abschreibungen des derivativen Goodwills mehr vor. Stattdessen ist …

This study assessed the effect of manipulative incentives on goodwill impairment of listed
financial service firms in Nigeria. Secondary source of data was used and the data was …

This study assessed discretionary accounting of goodwill impairment of listed financial
service firms in Nigeria. Secondary source of data was used which was obtained from the …

Goodwill är en post som genom åren har fått en alltmer betydande storlek i
balansräkningen. Värderingsprocessen för denna immateriella tillgång har länge varit …

This study examines the potential use of big bath earnings management (BBEM) techniques
in the leisure and travel industries during the pandemic of 2020. Data is collected through …

Aufgrund des fortschreitenden wirtschaftlichen und gesellschaftlichen Strukturwandels und
der zunehmenden Digitalisierung, hat die Bedeutung immaterieller Vermögenswerte …