(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … 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 …

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 …

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … 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 …

and its impairment. IFRS 3 (Revised) Business Combinations will create significant changes in accounting for goodwill, and … the major challenge concerns the goodwill. Is it an asset' How can it be measured' Which are the implications on fair … image of financial position and performances' Therefore, the accounting treatment of goodwill involves applying professional …

This study examines if financial reporting for income tax expense affects the timeliness of goodwill impairments …. Goodwill impairments are an important signal of expected future cash flows, yet their timing is subject to managers' discretion …. U.S. GAAP requires that firms test all goodwill for impairment, but tax laws allow recognition and amortization of only …

accounting discretion inherent in goodwill impairment decisions under the IFRS. More specifically, we investigate whether, in …A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion … allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate governance in the …

The introduction of an impairment test of goodwill by IAS 36 and SFAS 142 implies a strong link between financial and … goodwill both in financial and management accounting and I find little interest in investigating the reciprocal connections. I …

simulation era of today's world, accounting, just like all other areas of knowledge, faces a crisis of representation. Goodwill … is a hidden value that accounting standards define as the value of future economic benefit (internal goodwill) and the … difference between fair value and book value of the firm (business combination). This paper concludes that accounting goodwill …

Goodwill in the accounting context represents amounts paid in excess of the fair value of the identifiable net assets … for a business acquisition. The accounting for goodwill has long been a subject of debate and remains so today. Indeed …, the guidance for goodwill accounting has been significantly revised twice since 2001 (2001 and 2011). Despite these recent …

In this paper we provide a review of the empirical literature on the accounting for goodwill. We focus on research … undertaken since the introduction of the "impairment-only approach" of SFAS 141/142 and IFRS 3/IAS 36 (rev. 2004). We distinguish … three areas of work. The first area comprises studies on purchase price allocations and the determination of goodwill. The …