is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian …This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …

We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill … shares in 2009. Using this method, China Merchants Bank recognised the acquisition premium as goodwill only in the first step …-step acquisition method significantly reduces the amount of goodwill shown on financial statements and lowers the likelihood and amount …

Until recently, it was unclear whether goodwill or intangible assets are a possible consideration for newly issued …' nominal value. This article identifies possible cases in which it is permissible to accept goodwill or intangible assets as a …

goodwill to predict future cash flows. SFAS 142 allows substantial managerial discretion and leads to a significant magnitude … that the ability of goodwill to predict future cash flows has improved since the Financial Accounting Standards Board (FASB … faithfulness of goodwill reporting …

after Australia adopted IFRS and no longer required goodwill amortisation. Furthermore, we show that this change in the … relationship between takeover premiums and goodwill post- IFRS only exists for bidding firms that have a CEO accounting based …) in which they do not need to amortise goodwill. The results of these studies however are subject to endogeneity problems …