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Keywords: goodwill impairment
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Journal Articles
The Accounting Review (2022) 97 (3): 107–129.
Published: 01 May 2022
... predictions in a 2 × 2 between-participants experiment with 128 experienced audit seniors from two large audit firms. Auditors evaluate assumptions underlying a fair value estimate in a goodwill impairment case. We embed in the case issues reflective of management bias, the identification of which is impeded...
Journal Articles
The Accounting Review (2021) 96 (3): 221–259.
Published: 01 May 2021
...Byung Hun Chung; Paul Hribar ABSTRACT We use survival analysis techniques to examine whether overconfidence affects the likelihood and timeliness of goodwill impairments. We predict that overconfident CEOs have a lower likelihood of impairment in any firm-quarter, and take longer, on average...