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Does a goodwill impairment regime better reflect the underlying economic attributes of goodwill?. (2011). Godfrey, Jayne M. ; Chalmers, Keryn G. ; Webster, John C..
In: Accounting and Finance.
RePEc:bla:acctfi:v:51:y:2011:i:3:p:634-660.

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  1. The role of large shareholders in goodwill impairment decisions – Evidence from China. (2024). Tang, Qingquan ; Han, Hongwen.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:59:y:2024:i:c:s1566014123000985.

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  2. The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies. (2023). Ogliari, Matteo ; Ramusino, Enrico Cotta ; Bagna, Emanuel.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:85:y:2023:i:c:s1057521922003829.

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  3. Narrative disclosure quality and the timeliness of goodwill impairments. (2022). Walker, Martin ; Pappas, Kostas ; Iatridis, George Emmanuel.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:54:y:2022:i:2:s0890838921000044.

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  4. Goodwill Impairment, Securities Analysts, and Information Transparency. (2021). Tang, Qingquan ; Han, Hongwen.
    In: European Accounting Review.
    RePEc:taf:euract:v:30:y:2021:i:4:p:767-799.

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  5. Country-specific drivers of the value relevance of goodwill impairment losses. (2021). Georgiou, George ; Alshehabi, Ahmad ; Ala, Alessandro S ; Sala, Alessandro.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000094.

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  6. Goodwill impairment and CEO overconfidence. (2021). Wang, Hongxia ; Ngo, Thanh ; Killins, Robert.
    In: Journal of Behavioral and Experimental Finance.
    RePEc:eee:beexfi:v:29:y:2021:i:c:s2214635021000034.

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  7. A review of the IFRS adoption literature. (2016). Li, X I ; de George, Emmanuel T ; Shivakumar, Lakshmanan.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1.

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  8. A review of the IFRS adoption literature. (2016). Shivakumar, Lakshmanan ; Li, XI ; de George, Emmanuel T.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:67599.

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  9. The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia. (2016). Kabir, Humayun ; Rahman, Asheq .
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:12:y:2016:i:3:p:290-308.

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  10. Managerial ability and goodwill impairment. (2016). Sun, LI.
    In: Advances in accounting.
    RePEc:eee:advacc:v:32:y:2016:i:c:p:42-51.

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  11. Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems. (2015). Avallone, Francesco ; Sorrentino, Marco ; Ramassa, Paola ; Gabbioneta, Claudia .
    In: FINANCIAL REPORTING.
    RePEc:fan:frfrfr:v:html10.3280/fr2015-001002.

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  12. Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses. (2015). MAJID, JAMALIAH.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:11:y:2015:i:3:p:199-214.

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  13. Insight into the variables used to manage the goodwill impairment test under IAS 36. (2015). Avallone, Francesco ; Quagli, Alberto.
    In: Advances in accounting.
    RePEc:eee:advacc:v:31:y:2015:i:1:p:107-114.

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  14. Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. (2014). Hamberg, Mattias ; Beisland, Leif-Atle.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:23:y:2014:i:2:p:59-73.

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