the question of how accounting information gathered for impairment testing of goodwill according to IAS 36 and FAS 142 can …Purpose - This paper outlines the link between value creation, performance measurement and goodwill accounting … according to IFRS and US-GAAP. Since economic goodwill is identical to the present value of future residual income, we examine …

agenda to evaluate potential alternatives for measurement of goodwill. Motivated by the FASB's consideration of a change in … goodwill accounting, I examine the impact of SFAS 142 on the usefulness of goodwill write-offs and goodwill balances. I find … that goodwill write-offs and goodwill balances are more strongly associated with stock returns and stock prices …

This paper examines whether financial analysts' presence compels managers to recognize a goodwill impairment. Analysts …” monitoring). We find that the likelihood of a goodwill impairment is more strongly related to an expected impairment when analyst … firm's reporting date increase the probability that management records an expected goodwill impairment at the reporting …

goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards … (IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …

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 …