Has goodwill accounting gone bad?

By K. C. Li, Richard G. Sloan. 2017

249 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a2d97df71c6e2c5d293c62b1372f57feddfde6ae

Citations in the corpus

• The deteriorating usefulness of financial report information and how to reverse it (2018, unknown): “For example, on the estimated impairment of goodwill, Li and Sloan (2017) report: ‘Overall, our results suggest that, in practice, some managers have exploited the discretion afforded by SFAS 142 to delay goodwill impairments, causing earnings and stock prices to be temporarily inflated’ (Abstract).”