Reference health
Determinants of Goodwill Impairment: International Evidence
44/44 checkable references clean · checked 2026-08-03
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.
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The 44 checked references that resolve
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The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe
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The effect of international institutional factors on properties of accounting earnings
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The conservatism principle and the asymmetric timeliness of earnings1
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Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
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Do the Big 4 and the Second-tier firms provide audits of similar quality?
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Financial reporting incentives for conservative accounting: The influence of legal and political institutions
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Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
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Understanding earnings quality: A review of the proxies, their determinants and their consequences
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The FREP gene family in the snail Biomphalaria glabrata: additional members, and evidence consistent with alternative splicing and FREP retrosequences
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The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*
resolves10.1080/00014788.2012.711131
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants
resolves10.1080/09638181003687877
The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions
resolves10.2308/accr.2010.85.2.607
Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?
resolves10.1016/j.jfineco.2007.07.002
Who makes acquisitions? CEO overconfidence and the market's reaction☆
resolves10.1016/s0929-1199(01)00053-0
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Wealth Destruction on a Massive Scale? A Study of Acquiring‐Firm Returns in the Recent Merger Wave
resolves10.1016/j.jacceco.2007.11.006
The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting
resolves10.1007/s11142-012-9188-5
Evidence on the use of unverifiable estimates in required goodwill impairment
The 12 references without a DOI — listed, not checked
no DOI — not checkedref3
no DOI — not checkedMandatory Adoption of IFRS and Analysts' Forecasts: How Much Does Enforcement Matter
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