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Keywords: tax
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Journal Articles
Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?
Available to Purchase
Journal:
Journal of Financial Reporting
Journal of Financial Reporting (2025) 10 (1): 45–71.
Published: 01 May 2025
...Zachary King; Daniel P. Lynch; Bridget Stomberg; Steven Utke ABSTRACT We examine if financial reporting for income tax expense affects the timeliness of goodwill impairments. Goodwill impairments are material, but their timing is subject to managers’ discretion. U.S. GAAP requires firms to test...
