Add to ORKGPrior to the implementation of FAS 142 in 2002, goodwill was amortized annually. Now, companies with goodwill on their books must test it annually for impairment. This paper examines the effectiveness of goodwill amortization and impairment of goodwill both before and after the adoption of FAS 142 by analyzing their effect on abnormal stock returns. My results regarding the effect of goodwill amortization on stock returns are inconsistent, suggesting that goodwill amortization is not useful in determining the value of a company. My results also suggest that the stock market anticipates goodwill impairments before they are announced
The value relevance of goodwill is a topic of ongoing discussion in accounting, because of the natur...
Prior research (Bens and Heltzer, 2004) shows that the market penalizes firms less for reporting goo...
In lieu of an abstract, below is the first paragraph of the paper. Goodwill has become an increasing...
The Financial Accounting Standards Board promulgated standard No. 142 in an attempt to improve the u...
In March 2020, the IASB issued a discussion paper – ‘Business Combinations – Disclosures, Goodwill a...
This paper examines goodwill on corporate balance sheets. Specifically, the paper measures the exten...
This paper examines goodwill on corporate balance sheets. Specifically, the paper measures the...
This thesis explores how impairment charges driven by management assessment have led to the possibil...
In lieu of an abstract, below is the first paragraph of the paper. Goodwill has become an increasing...
The article discusses the use of goodwill non-impairment by companies to manage their earnings. The ...
Includes bibliographical references.Statement of the problem. Investors, creditors, accountants, fin...
This paper examines whether financial disclosures on acquired entities allow investors to effectivel...
The accounting for business combinations has been a fertile source of controversies, to which the ac...
A substantial amount of current accounting literature is focused on goodwill write-offs. This intere...
The relevance of goodwill has become an increasingly important topic for accounting since FASB and I...
The value relevance of goodwill is a topic of ongoing discussion in accounting, because of the natur...
Prior research (Bens and Heltzer, 2004) shows that the market penalizes firms less for reporting goo...
In lieu of an abstract, below is the first paragraph of the paper. Goodwill has become an increasing...
The Financial Accounting Standards Board promulgated standard No. 142 in an attempt to improve the u...
In March 2020, the IASB issued a discussion paper – ‘Business Combinations – Disclosures, Goodwill a...
This paper examines goodwill on corporate balance sheets. Specifically, the paper measures the exten...
This paper examines goodwill on corporate balance sheets. Specifically, the paper measures the...
This thesis explores how impairment charges driven by management assessment have led to the possibil...
In lieu of an abstract, below is the first paragraph of the paper. Goodwill has become an increasing...
The article discusses the use of goodwill non-impairment by companies to manage their earnings. The ...
Includes bibliographical references.Statement of the problem. Investors, creditors, accountants, fin...
This paper examines whether financial disclosures on acquired entities allow investors to effectivel...
The accounting for business combinations has been a fertile source of controversies, to which the ac...
A substantial amount of current accounting literature is focused on goodwill write-offs. This intere...
The relevance of goodwill has become an increasingly important topic for accounting since FASB and I...
The value relevance of goodwill is a topic of ongoing discussion in accounting, because of the natur...
Prior research (Bens and Heltzer, 2004) shows that the market penalizes firms less for reporting goo...
In lieu of an abstract, below is the first paragraph of the paper. Goodwill has become an increasing...