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Big bath and goodwill impairment

Gonçalves, Cristina; Ferreira, Leonor; Rebelo, Efigénio; Fernandes, Joaquim Santana

Purpose - To analyze the extent to which recognition of impairments in goodwill is associated with periods of negative results before these losses (big bath practices). To determine whether indebtedness and the capital market restrict the recognition of such losses in big bath practices. Design/methodology/approach - Quantitative empirical study based on accounting and market data of companies listed on the Lis...

Date: 2019   |   Origin: Repositório Institucional da UNL
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