Information content of accounting goodwill numbers

By M. Hirschey, Vernon J. Richardson. 2002

118 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8b303c696c0325d5852311fe42d59cd1c8a2f75e

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Carla K. Hayn
2. P. J. Hughes
3. A. Wyatt
4. Amy Y. Zang

In Strategy and Management

1. Carla K. Hayn
2. P. J. Hughes
3. A. Wyatt
4. Amy Y. Zang

Citations in the corpus

• Leading Indicators of Goodwill Impairment (2006, background): “Based on the findings of Hirschey and Richardson (2002), we expect p2, the coefficient on the goodwill written off, to be negative. Similarly, the bulk of the studies on restructuring (e.g., Poon, Newbould, & Durtschi [2001]; Lopez [2002]) suggest that the income statement effect of restructurings, ”