...Mohamed Elmahgoub; Julia A. Smith; Ahmed A. Elamer; Tarek Abdelfattah Purpose The purpose of this study is to examine the impact of the extended audit report ( EAR ) on the recognition and timeliness of goodwill impairment in the UK . Specifically, this study explores whether EAR adoption...

...Yanxi Li; Shanshan Ouyang Purpose The purpose of this study is to examine the impact of controlling shareholders’ share pledging on goodwill impairment. Design/methodology/approach This study empirically investigates the effect of controlling shareholders’ share pledging on both the decision...

...Joel Harper; Li Sun Purpose The purpose of this study is to examine the impact of asymmetric information, estimated as the geographic distance between the acquiring firm and the target firm, on goodwill impairment following a merger or acquisition. Design/methodology/approach This study uses...

...Li Sun; Joseph H. Zhang Purpose The purpose of this study is to examine the impact of goodwill impairment losses on bond credit ratings. Design/methodology/approach The authors use regression analysis to examine the relationship between goodwill impairment losses and bond credit ratings...

... examines the impact of the change from the amortisation approach to the impairment approach on the value relevance of older goodwill. Design/methodology/approach The authors approach the first research question by comparing the actual amount of goodwill impairment charge by the sample firms...