(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of …

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of …

information content of goodwill accounting. This paper investigates into theinformation content of such an impairment from the … business combinations. One of the major changes is theabolishment of goodwill-amortization, which has been replaced by an … perspective of external or internalfinancial analysis. I examine how impairment losses resulting from FAS 142 should beinterpreted …

(VF)Cet article propose de mesurer la pertinence économique de la comptabilisation des dépréciations du goodwill. Pour … cela, la réaction du marché français à l’annonce de 75 dépréciations de goodwill sur la période 2000-2004 est examinée. L … goodwill write-off accounting is consistent with market valuations. To achieve this goal, we measure the impact of 75 goodwill …

current accounting for the vast sums now expended on purchased goodwill accords too much discretion to manager …-agents/stewards, and is weak on verification – allowing them to mislead their investor-principals. This case of purchased goodwill is … alternative standard for the depletion of purchased goodwill designed to hold managers to account for every pound of spending on …

Due to the concerns about the annual SFAS 142 impairment test, the FASB has recently added a project to its technical … agenda to evaluate potential alternatives for measurement of goodwill. Motivated by the FASB's consideration of a change in … goodwill accounting, I examine the impact of SFAS 142 on the usefulness of goodwill write-offs and goodwill balances. I find …

positively, (3) the frequency and magnitude of goodwill impairment during the three years following completion of the acquisition … acquired assets and liabilities after a business combination. Using a model capturing the amount of goodwill expected after the … initial announcement of an acquisition, we examine how allocation of abnormal levels of purchase price to goodwill (Abnormal …

We investigate the conditions under which the accounting‐based acquisition goodwill disclosed by U.S. filers … appropriately represents an asset to the firm — specifically, whether accounting - based acquisition goodwill is representationally … transactions have a negative net present value, the acquirer did not write‐off goodwill at the time of acquisition as required …