Ramanna, Karthik, and Ross L. Watts. "Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment." Review of Accounting Studies 17, no. 4 (December 2012): 749–780.

This includes undertaking a technical assessment of the goodwill of the Industry Dive business, which was acquired in 2022. Based on preliminary information and analysis of the related technical ...