کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
10493541 940429 2005 9 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Reporting goodwill: are the new accounting standards consistent with market valuations?
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری کسب و کار و مدیریت بین المللی
پیش نمایش صفحه اول مقاله
Reporting goodwill: are the new accounting standards consistent with market valuations?
چکیده انگلیسی
In 2001, the Financial Accounting Standards Board (FASB) issued a standard that eliminated the amortization of goodwill and instead requires that it be tested annually for impairment. This study examines the appropriateness of the elimination of systematic goodwill amortization by testing market valuations of goodwill. While only weak support for the initial impairment of goodwill is found, strong evidence of subsequent impairment is found. These results support the elimination of goodwill amortization by accounting regulators.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Business Research - Volume 58, Issue 10, October 2005, Pages 1353-1361
نویسندگان
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