Work

C apital M arkets R esearch A nd T he G oodwill D ebate

Year: 1995

Type: article

Abstract: This paper provides a review of capital markets research relevant to the goodwill accounting debate. Results indicate that the reported goodwill asset under United States GAAP is associated with share values, but there is no clear evidence of a similar association for goodwill amortisation. Similarly, there is no clear evidence of a competitive disadvantage associated with the requirement to amortise goodwill.

Source: Australian Accounting Review

DOI: 10.1111/j.1835-2561.1995.tb00163.x

Author: Greg Clinch

Institution: UNSW Sydney

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2059149684

FWCI: 4.577

Cites: 20

Cited by: 22

Related to: 10