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Is older goodwill value relevant? [PDF]
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
Research in International Business and Finance, 2023Shengyi Yang
exaly
Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting
European Management Journal, 2021Silvia Ferramosca, Marco Allegrini
exaly
Dynamics of competing with quality- and advertising-based goodwill
European Journal of Operational Research, 2006Anand Nair, Ram Narasimhan
exaly
Goodwill: A reexamination of the construct and its measurement
Communication Monographs, 1999James C McCroskey, Jason J Teven
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The value relevance and reliability of reported goodwill and identifiable intangible assets
British Accounting Review, 2009Robert B Durand +2 more
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Reporting goodwill: are the new accounting standards consistent with market valuations?
Journal of Business Research, 2005Natalie Tatiana Churyk
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Accounting for goodwill: An academic literature review and analysis to inform the debate
Research in Accounting Regulation, 2016Stephen R Moehrle
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