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Journal Articles

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

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Zachary King, Daniel P. Lynch, Bridget Stomberg, Steven Utke
Journal: Journal of Financial Reporting
Journal of Financial Reporting (2025) 10 (1): 45–71.
https://doi.org/10.2308/JFR-2023-005
Published: 01 May 2025
... 2023 08 12 2024 13 01 2025 2025 mergers and acquisitions goodwill tax impairment intangible earnings quality Goodwill impairments are significant economic events, with U.S. public firms impairing $57 billion of goodwill in 2015 alone (Nunes, Roland, Todorova...
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Journal Articles

Structural Equation Modeling in Archival Capital Markets Research: An Empirical Application to Disclosure and Cost of Capital

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Lisa A. Hinson, Steven Utke
Journal: Journal of Financial Reporting
Journal of Financial Reporting (2023) 8 (2): 87–130.
https://doi.org/10.2308/JFR-2019-0021
Published: 01 November 2023
... directly and indirectly through information asymmetry, even after controlling for earnings quality’s direct and indirect associations with cost of capital. We believe SEM offers fruitful avenues for future research because it allows flexibility in modeling relations guided by theory, enables tests...
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Includes: Supplementary data