Can analysts see through goodwill bubbles? The impact of goodwill on analysts’ forecasts
In recent years, the amount of goodwill has been increased dramatically and become one of the difficult problems in academic and accounting practice. This paper focuses on the impact of goodwill on analysts’ forecasts. It is found that goodwill can increase the optimism and decrease the accuracy of...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Taylor & Francis Group
2021-04-01
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Series: | China Journal of Accounting Studies |
Subjects: | |
Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2021.1980955 |