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Goodwill impairment losses, economic impairment, earnings management and corporate governance

Stenheim, Tonny; Madsen, Dag Øivind
Peer reviewed, Journal article
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URI
http://hdl.handle.net/11250/2578638
Date
2016
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Original version
Journal of Accounting and Finance. 2016, 16 (2), 11-30.  
Abstract
This paper investigates the association between goodwill impairment losses and proxies of economic impairment, earnings management incentives and corporate governance mechanisms. The results demonstrate significant associations between proxies of economic impairment and goodwill impairment losses, suggesting that impairment losses in goodwill to some extent reflect economic impairment. Some evidence, however, suggests that impairment losses are associated with earnings management incentives. Corporate governance mechanisms are not found to play a significant role in accounting for impairment losses in goodwill. The empirical results are based on observations from the 288 largest firms listed at the London Stock Exchange over the fiscal years 2005 to 2009.
 
Goodwill impairment losses, economic impairment, earnings management and corporate governance
 
Journal
Journal of Accounting and Finance

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