In this study, we investigate what makes up acquired goodwill and find that it consists of at least three distinct … characteristics. We then document that acquired goodwill is positively associated with the synergy value, going concern value, and … risk of future goodwill impairment, but that synergies reduce the risk of goodwill impairment more than the going concern …

The nature of “goodwill” for tax purposes was an important issue in Australia long before the adoption of the … Commonwealth income tax, with the relationship between goodwill and sales of business premises a central issue in colonial stamp … as a result of a provision in the first Commonwealth income tax law that allowed depreciation of goodwill associated with …