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...

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Bibliographic Details
Main Authors: Shuang Xue, Peiji Xu
Format: Article
Language:English
Published: Taylor & Francis Group 2021-04-01
Series:China Journal of Accounting Studies
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2021.1980955