Leading Indicators of Goodwill Impairment
By Carla K. Hayn, P. J. Hughes. 2006
341 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/e4a2556c3c0ca572096e9e5699179f5d6482a57e
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- J. Novak
- Daniel A. Bens
- Wendy Heltzer
- M. Paananen
- Benjamin Segal
- George Serafeim
- Richard G. Sloan
- K. C. Li
In Strategy and Management
- J. Novak
- Daniel A. Bens
- Wendy Heltzer
- M. Paananen
- Benjamin Segal
- George Serafeim
- Richard G. Sloan
- K. C. Li
Citations in the corpus
- Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment (2011, neutral): “26 Hayn and Hughes (2006) investigate the prediction of goodwill write-offs.”
- Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK (2010, background): “Indeed, Hayn and Hughes (2006) find disclosures did not provide investors with adequate information in order to predict future impairments of goodwill.”
- Has goodwill accounting gone bad? (2017, background): “Finally, Hayn and Hughes (2006) examine whether available financial disclosures on acquisitions allow investors to effectively predict goodwill impairments.”
- The Information Content of Goodwill Impairments and SFAS 142 (2011, methodology): “Hayn and Hughes (2006) conclude that publicly available disclosures do a very poor job of predicting goodwill impairments. Our approach is to extend an expectations model used by Beatty and Weber (2006). They examine the discretionary component of SFAS 142 transition charges and hypothesize that it ”
- What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence (2008, positive): “Consistent with this conjecture, Hayn and Hughes (2006) find goodwill write-offs lag behind the economic impairment of goodwill by an average of three to four years.”
- The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions (2011, result): “14This violates the assumption that the dependent variable is continuously distributed between -1 and þ1, which in turn, results in improbable predicted values, biased parameter estimates, and invalid inferences (Matolcsy and Wyatt 2006; Green 2000).”