Reference health
Goodwill/Intangibles Rules, Earnings Management and Competition
61/61 checkable references clean · checked 2026-08-28
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
25 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 61 checked references that resolve
resolves10.1111/j.1835-2561.2013.00204.x
Disclosure of Goodwill Impairment under AASB 136 from 2005–2010
resolves10.1111/j.1475-679x.2006.00200.x
Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
resolves10.1016/j.jaccpubpol.2008.01.001
The shortcomings of fair-value accounting described in SFAS 157
resolves10.1016/j.adiac.2008.05.015
Timeliness of impairment recognition: Evidence from the initial adoption of SFAS 142
resolves10.1016/j.jbusres.2004.05.006
Reporting goodwill: are the new accounting standards consistent with market valuations?
resolves10.1111/j.1467-8551.1994.tb00081.x
The Economic Circumstances Surrounding the Decision to Capitalize Brands—A Comment
resolves10.2139/ssrn.934311
Intangible Assets and Creative Impairment - An Analysis of Current Disclosure Practices By Top Australian Firms
resolves10.1007/s11142-007-9045-0
GAAP goodwill and debt contracting efficiency: evidence from net-worth covenants
resolves10.1016/j.intacc.2006.12.003
The use of intellectual capital information in investment decisions
resolves10.1016/j.intaccaudtax.2006.01.005
Longitudinal value relevance of earnings and intangible assets: Evidence from Australian firms
resolves10.1080/09638180701390974
The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective
resolves10.1080/17449480.2015.1114656
IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?
resolves10.1080/09638180701706013
Governance and Merger Accounting: Evidence from Stock Price Reactions to Purchase versus Pooling
resolves10.1016/j.accfor.2006.03.002
The distorting effects of acquisitions and dispositions on net operating cash flow
resolves10.2139/ssrn.1429826
Real Options, Enforcement of Goodwill/Intangibles Rules, and Associated Behavioral Issues
resolves10.1016/j.amc.2005.11.178
Decision-making, risk and corporate governance: A critique of methodological issues in bankruptcy/recovery prediction models
resolves10.1007/bf03396717
The Information Content of Goodwill-Impairments under FAS 142: Implications for External Analysis and Internal Control
resolves10.1016/j.jacceco.2007.11.005
Discussion of “The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting”
resolves10.1016/j.cpa.2004.12.001
UK goodwill and intangible asset structuration: The FRS10 rule creation cycle
resolves10.1016/s0304-405x(02)00069-7
Asset liquidity, debt covenants, and managerial discretion in financial distress:
resolves10.2139/ssrn.60064
Information Problems, Conflicts of Interest and Asset Stripping: Chapter 11's Failure in the Case of Eastern Airlines
resolves10.1016/0304-405x(90)90063-6
Financial distress, reorganization, and organizational efficiency
resolves10.1016/S0020-7063(03)00003-7
Information asymmetry and accounting disclosures for joint ventures
resolves10.1108/14757700810853842
Discretionary behavior with respect to the adoption of SFAS no. 142 and the behavior of security prices
resolves10.1016/j.jacceco.2007.09.001
The effect of “invisible” tax preferences on investment and tax preference measures
resolves10.1016/j.jbankfin.2007.12.046
A behavioral explanation for the negative asymmetric return–volatility relation
resolves10.1111/j.1468-0327.2005.00149.x
Parallel trade, price discrimination, investment and price caps
resolves10.1016/j.ibusrev.2005.11.003
Reflections on the Hymer thesis and the multinational enterprise
resolves10.1016/j.jinteco.2004.06.002
Corporate tax systems, multinational enterprises, and economic integration
resolves10.1080/00213624.2004.11506698
The Appearance of Impairment: Veblen and Goodwill-Financed Mergers
resolves10.1177/0022185609339515
The Impact of Private Equity and Buyouts on Employment, Remuneration and other HRM Practices
resolves10.1080/00036840500365850
Tangible and intangible sunk costs and the entry and exit of firms in a small open economy: the case of Austria
The 25 references without a DOI — listed, not checked
no DOI — not checkedref3
no DOI — not checkedref5
no DOI — not checkedIntangible measurement guidelines: a comparative study in Europe
no DOI — not checkedIntangible Capital And Economic Growth. US Federal Reserve Board
no DOI — not checkedref15
no DOI — not checkedThe Value Relevance of Goodwill Impairment Loss
no DOI — not checkedStatement of Financial Accounting Standards No. 142: Goodwill and Other Intangible Assets. Statement of Financial Accounting Standards No. 141R -Business Combinations
no DOI — not checkedref27
no DOI — not checkedUser"s Comments About SFAS 141 And 142 On Business Combinations And Goodwill
no DOI — not checkedImpairment of goodwill and its fiscal treatment: more trouble for the Portuguese firms and tax courts?
no DOI — not checkedAccounting For Goodwill: Are We Better Off ?
no DOI — not checkedref37
no DOI — not checkedSimilarities And Differences: A Comparison Of IFRS
no DOI — not checkedThe Measurement And Recognition Of Intangible Assets
no DOI — not checkedref50
no DOI — not checkedA Clinical Exploration Of Value Creation And Destruction In Acquisitions: Organization Design, Incentives And Internal Capital Markets
no DOI — not checkedJournal of Applied Corporate Finance
no DOI — not checkedLessons From A Middle Market LBO: The Case Of O.M. Scott
no DOI — not checkedReprinted in The Challenge of Organizational Change
no DOI — not checkedKey Findings -Accounting For Goodwill
no DOI — not checkedImmediate surge in female visits to the cardiac emergency department following the economic collapse in Iceland: an observational study
no DOI — not checkedref73
no DOI — not checkedref75
no DOI — not checkedref76
no DOI — not checkedManaging Diversified Portfolios: What Multi-Business Firms Can Learn from Private Equity
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