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Is older goodwill value relevant? [PDF]

open access: yesAccounting and Finance, 2006
Although previous research has generally found that goodwill reported in firms' financial reports is relevant to equity valuation, no known studies have directly examined whether the value-relevance of purchased goodwill holds as it ages. We examine this
Martin Bugeja
exaly   +2 more sources
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Motivation of discretionary goodwill impairments

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Dynamics of competing with quality- and advertising-based goodwill

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Reporting goodwill: are the new accounting standards consistent with market valuations?

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Natalie Tatiana Churyk
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Accounting for goodwill: An academic literature review and analysis to inform the debate

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Stephen R Moehrle
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