Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments? Available to Purchase

We thank Nicole Zautura for excellent research assistance. We gratefully acknowledge comments and suggestions from two anonymous reviewers, Kris Allee, T. J. Atwood, Douglas Ayres, Erik Beardsley, Christine Botosan, Nerissa Brown (editor), John Campbell, Shannon Chen, James Chyz, Katherine Drake, Alex Edwards (discussant), Mahendra Gupta, Stacie Laplante, Marcel Olbert (discussant), Tom Linsmeier, Wayne Nesbitt (discussant), Thaddeus Neururer, Ahn Persson (discussant), Sonja Rego, Jonathan Shipman, Casey Schwab, Kristin Stack (discussant), Dechun Wang, Dan Wangerin, Terry Warfield, Dave Weber, Erika Wheeler, Yajie (Daniela) Xiao, Katherine Drake’s tax seminar students, participants at the 2022 Hawaii Accounting Research Conference, the 2019 University of North Texas Accounting Conference, the 2019 Telfer Conference on Accounting and Finance, the 2019 Midwest Accounting Research Conference, the 2019 American Accounting Association Annual Meeting, the 2019 Conference on the Convergence of Financial and Managerial Research, the 2022 Journal of Financial Reporting Improving Financial Reporting Conference, and workshop participants at The University of Akron, University of Arkansas, and the University of Wisconsin–Madison. All authors have no conflicts of interest.

Zachary King and Daniel P. Lynch, University of Wisconsin–Madison, Wisconsin School of Business, Department of Accounting and Information Systems, Madison, WI, USA; Bridget Stomberg, Indiana University Bloomington, Kelley School of Business, Department of Accounting, Bloomington, IN, USA; Steven Utke, University of Connecticut, School of Business, Department of Accounting, Storrs, CT, USA.

Editor’s note: Accepted by Nerissa Brown, under the Editorship of Alan D. Jagolinzer.