financial reporting. In particular, values assigned to goodwill and other intangibles in mergers and acquisitions are examined …

We test whether an impending change in the accounting for goodwill mitigates bias in the initial values that acquirers … acquirers have a preference to minimize the value of recognized goodwill when the initial fair values assigned to intangibles do … the balance sheet appears to be specific to goodwill. Our research also complements previous archival evidence by …

does not identify and measure expenditures on intangible investment separately from tangible investment and operating … expenditures. This contrasts with the accounting for tangible investment, which separately accounts for all expenditures as assets … investment is the logical first step in accounting for intangible investments. Learning about the firm's categories of value …

The treatment of goodwill, whether to capitalise or expense in the year of acquisition, has been a topic of debate over … purchased goodwill and amortise it through periodic charges to the profit and loss account rather than expense in the year of … (IFRS 3). The purpose of this study is to examine the association between purchased goodwill and market value of the firm by …