A Path Analysis of Goodwill Impairment – Does Corporate Governance Matter?
Leonor Fernandes Ferreira,
Joaquim Santana Fernandes,
Efigénio Rebelo
Abstract:Objective
This paper examines the extent to which different corporate governance mechanisms affect the recognition and measurement of goodwill impairment, considering that these decisions are affected by a complex set of factors such as variables associated with corporate governance, economic/financial variables, and the market.
Methodology
We used data from 110 companies, both Spanish (75) and Portuguese (35), with listed se… Show more
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