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Accounting Forum

Subject Areas: Accounting
Publisher: Routledge - Taylor & Francis
ISSN: 0155-9982
SJR: 50

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Journal Article

Power needs knowledge: CEO knowledge background and goodwill impairment

Chen, Chao; Gu, Junjian; Lobo, Gerald J.

2024 Accounting Forum

doi:10.1080/01559982.2024.2324211

We investigate whether and how CEO knowledge background affects goodwill impairment and whether it mitigates investors’ risk assessment of goodwill impairment. We employ CEOs’ educational, financial, and overseas backgrounds to represent their knowledge background. The results, based on a sample...
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Journal Article

Developing enabling cost information during the COVID-19 crisis

Heberle, Julia M.; Bedford, David S.; Chapman, Christopher S.; Sivabalan, Prabhu

2024 Accounting Forum

doi:10.1080/01559982.2024.2326954

In this paper, we build upon the crisis literature and theorisation of enabling design principles to examine how cost information was calculated and used in response to the COVID-19 crisis in public hospitals in New South Wales (NSW) Australia. This study analyses how various actors sought to...

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