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Learn from Trading: Can Institutional Investors Predict Goodwill Impairment?

https://doi.org/10.2139/ssrn.4690775
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Causes and consequences of goodwill impairment losses
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Evidence on the use of unverifiable estimates in required goodwill impairment
inferredcites →https://doi.org/10.1007/s11142-013-9271-6openalex-extracted
Evidence from impending bankrupt firms that long horizon institutional investors are informed about future firm value
inferredcites →https://doi.org/10.1007/s11142-016-9361-3openalex-extracted
Conditional conservatism and disaggregated bad news indicators in accrual models
inferredcites →https://doi.org/10.1007/s11142-017-9401-7openalex-extracted
Has goodwill accounting gone bad?
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Costs and benefits of internal control audits: evidence from M&A transactions
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Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions
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Linguistic tone and the small trader
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Institutional preferences, demand shocks and the distress anomaly
inferredcites →https://doi.org/10.1016/j.bar.2021.100978openalex-extracted
Narrative disclosure quality and the timeliness of goodwill impairments
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-extracted
Performance matched discretionary accrual measures
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On the use of instrumental variables in accounting research
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Does freezing a defined benefit pension plan affect firm risk?
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Implications of Non-GAAP earnings for real activities and accounting choices
inferredcites →https://doi.org/10.1016/j.jacceco.2022.101554openalex-extracted
Do Managers learn from institutional investors through direct interactions?
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Drivers behind the monitoring effectiveness of global institutional investors: Evidence from earnings management
inferredcites →https://doi.org/10.1016/j.jcorpfin.2017.05.010openalex-extracted
Value creation from M&As: New evidence
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Hedge funds in M&A deals: Is there exploitation of insider information?
inferredcites →https://doi.org/10.1016/j.jcorpfin.2017.11.003openalex-extracted
Institutional cross-ownership and corporate strategy: The case of mergers and acquisitions
inferredcites →https://doi.org/10.1016/j.jcorpfin.2018.02.002openalex-extracted
Blockholder heterogeneity and conflicts in cross-border acquisitions
inferredcites →https://doi.org/10.1016/j.jcorpfin.2019.03.005openalex-extracted
Institutional investors and loan dynamics: Evidence from loan renegotiations
inferredcites →https://doi.org/10.1016/j.jcorpfin.2019.07.012openalex-extracted
Institutional investors and corporate social responsibility
inferredcites →https://doi.org/10.1016/j.jcorpfin.2019.101508openalex-extracted
Insider trading and shareholder investment horizons
inferredcites →https://doi.org/10.1016/j.jcorpfin.2019.101523openalex-extracted
Corporate disclosure quality and institutional investors' holdings during market downturns
inferredcites →https://doi.org/10.1016/j.jcorpfin.2019.101548openalex-extracted
Shareholders versus stakeholders in investor activism: Value for whom?
inferredcites →https://doi.org/10.1016/j.jcorpfin.2020.101634openalex-extracted
Institutional investors' horizons and corporate employment decisions
inferredcites →https://doi.org/10.1016/j.jcorpfin.2020.101703openalex-extracted
Board co-option and default risk
inferredcites →https://doi.org/10.1016/j.jcorpfin.2020.101797openalex-extracted
Institutional trading in firms rumored to be takeover targets
inferredcites →https://doi.org/10.1016/j.jcorpfin.2020.101860openalex-extracted
Natural disasters and analysts' earnings forecasts
inferredcites →https://doi.org/10.1016/j.jcorpfin.2021.101991openalex-extracted
Does unionization affect the manager–shareholder conflict? Evidence from firm-specific stock price crash risk
inferredcites →https://doi.org/10.1016/j.jcorpfin.2022.102221openalex-extracted
Soft activism and corporate dividend policy: Evidence from institutional investors site visits
inferredcites →https://doi.org/10.1016/j.jcorpfin.2022.102334openalex-extracted
Making honest men of them: Institutional investors, financial reporting, and the appointment of female directors to all-male boards
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Private firms' financial constraints and share pledging by controlling shareholders of publicly listed firms: Evidence from China
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The impact of short-selling constraints on financial market stability in a heterogeneous agents model
inferredcites →https://doi.org/10.1016/j.jfineco.2003.06.002openalex-extracted
CEO compensation and incentives: Evidence from M&A bonuses
inferredcites →https://doi.org/10.1016/j.jfineco.2009.11.007openalex-extracted
Institutional investors, intangible information, and the book-to-market effect
inferredcites →https://doi.org/10.1016/j.jfineco.2010.10.002openalex-extracted
Do hedge funds trade on private information? Evidence from syndicated lending and short-selling☆
inferredcites →https://doi.org/10.1016/j.jfineco.2011.02.015openalex-extracted
Information spillovers and performance persistence for hedge funds
inferredcites →https://doi.org/10.1016/j.jfineco.2012.05.005openalex-extracted
Systematic risk and the cross section of hedge fund returns
inferredcites →https://doi.org/10.1016/j.jfineco.2013.08.001openalex-extracted
Syndicated loan spreads and the composition of the syndicate
inferredcites →https://doi.org/10.1016/j.jfineco.2017.07.001openalex-extracted
Acquiring growth
inferredcites →https://doi.org/10.1016/j.jfineco.2018.03.005openalex-extracted
Are institutional investors with multiple blockholdings effective monitors?
inferredcites →https://doi.org/10.1016/j.jfineco.2018.07.012openalex-extracted
Institutional herding and its price impact: Evidence from the corporate bond market
inferredcites →https://doi.org/10.1016/j.jfineco.2018.07.019openalex-extracted
Internalizing governance externalities: The role of institutional cross-ownership
inferredcites →https://doi.org/10.1016/j.jfineco.2018.08.013openalex-extracted
Do institutional investors drive corporate social responsibility? International evidence
inferredcites →https://doi.org/10.1016/j.jfineco.2020.06.004openalex-extracted
Sophisticated investors and market efficiency: Evidence from a natural experiment
inferredcites →https://doi.org/10.1016/j.jfineco.2021.08.014openalex-extracted
Music Sentiment and Stock Returns Around the World
inferredcites →https://doi.org/10.1016/j.jfineco.2022.12.005openalex-extracted
Volatility and informativeness
inferredcites →https://doi.org/10.1017/s0022109018001242openalex-extracted
Distracted Institutional Investors
inferredcites →https://doi.org/10.1023/a:1024417513085openalex-extracted
Investor Sophistication and the Mispricing of Accruals
inferredcites →https://doi.org/10.1080/00036846.2010.502112openalex-extracted
Does the influence of institutional investors depend on the institutional framework? An international analysis
inferredcites →https://doi.org/10.1080/00036846.2016.1184376openalex-extracted
Did large institutional investors flock into the technology herd? An empirical investigation using a vector Markov-switching model
inferredcites →https://doi.org/10.1080/00036846.2022.2036321openalex-extracted
The effect of institutional investors’ site visits: evidence on corporate cash holdings
inferredcites →https://doi.org/10.1080/00036846.2022.2036689openalex-extracted
Institutional investor attention and stock market volatility and liquidity: international evidence
inferredcites →https://doi.org/10.1093/rfs/hhaa076openalex-extracted
Do Foreign Institutional Investors Improve Price Efficiency?
inferredcites →https://doi.org/10.1093/rfs/hhac090openalex-extracted
Finding Fortune: How Do Institutional Investors Pick Asset Managers?
inferredcites →https://doi.org/10.1093/rfs/hhs105openalex-extracted
Institutional Investors and Mutual Fund Governance: Evidence from Retail–Institutional Fund Twins
inferredcites →https://doi.org/10.1093/rfs/hhx125openalex-extracted
Mutual Fund Transparency and Corporate Myopia
inferredcites →https://doi.org/10.1111/1475-679x.12015openalex-extracted
CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation
inferredcites →https://doi.org/10.1111/1475-679x.12352openalex-extracted
Short‐Term Institutions, Analyst Recommendations, and Mispricing: The Role of Higher Order Beliefs
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The Firm Next Door: Using Satellite Images to Study Local Information Advantage
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Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market
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Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints
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It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions
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Auditors’ Response to Assessments of High Control Risk: Further Insights
inferredcites →https://doi.org/10.1111/1911-3846.12423openalex-extracted
Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors
inferredcites →https://doi.org/10.1111/1911-3846.12484openalex-extracted
Trade‐offs between Tax and Financial Reporting Benefits: Evidence from Purchase Price Allocations in Taxable Acquisitions
inferredcites →https://doi.org/10.1111/1911-3846.12514openalex-extracted
Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments
inferredcites →https://doi.org/10.1111/1911-3846.12520openalex-extracted
M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations
inferredcites →https://doi.org/10.1111/1911-3846.12628openalex-extracted
Common Institutional Ownership and Earnings Management*
inferredcites →https://doi.org/10.1111/1911-3846.12653openalex-extracted
Internal Control over Financial Reporting and Resource Extraction: Evidence from China*
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Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis
inferredcites →https://doi.org/10.1111/jofi.12783openalex-extracted
Measuring Institutional Investors’ Skill at Making Private Equity Investments
inferredcites →https://doi.org/10.1111/jofi.13085openalex-extracted
Institutional Investors and Corporate Governance: The Incentive to Be Engaged
inferredcites →https://doi.org/10.1111/jofi.13128openalex-extracted
The Wisdom of the Robinhood Crowd
inferredcites →https://doi.org/10.1287/mnsc.2020.3808openalex-extracted
The Granular Nature of Large Institutional Investors
inferredcites →https://doi.org/10.2139/ssrn.1130940openalex-extracted
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inferredcites →https://doi.org/10.2139/ssrn.1785553openalex-extracted
Systematic Risk and the Cross-Section of Hedge Fund Returns
inferredcites →https://doi.org/10.2139/ssrn.1907149openalex-extracted
Institutional Investors and Mutual Fund Governance: Evidence from Retail – Institutional Fund Twins
inferredcites →https://doi.org/10.2139/ssrn.2002070openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.264859openalex-extracted
Performance Matched Discretionary Accrual Measures
inferredcites →https://doi.org/10.2139/ssrn.2747036openalex-extracted
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inferredcites →https://doi.org/10.2139/ssrn.2989972openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.3117188openalex-extracted
Sophisticated Investors and Market Efficiency: Evidence from a Natural Experiment
inferredcites →https://doi.org/10.2139/ssrn.3141866openalex-extracted
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inferredcites →https://doi.org/10.2139/ssrn.3689966openalex-extracted
Do Managers Learn from Institutional Investors Through Direct Interactions?
inferredcites →https://doi.org/10.2139/ssrn.414522openalex-extracted
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Sample Selection Bias as a Specification Error
inferredcites →https://doi.org/10.2308/acch.2003.17.3.207openalex-extracted
Conservatism in Accounting Part I: Explanations and Implications
inferredcites →https://doi.org/10.2308/accr-10131openalex-extracted
Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment
inferredcites →https://doi.org/10.2308/accr-51640openalex-extracted
Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence
inferredcites →https://doi.org/10.2308/accr-52006openalex-extracted
Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors
inferredcites →https://doi.org/10.2308/accr-52202openalex-extracted
Financial Reporting Quality, Investment Horizon, and Institutional Investor Trading Strategies
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The Role of Social Media in Corporate Governance
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Active Funds and Bundled News
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The Granular Nature of Large Institutional Investors
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