Schluss, dass es sich bei solchen, üblicherweise als "Goodwill" bezeichneten Kaufpreisdifferenzen in vielen Fällen lediglich …For many years, recognition and measurement of goodwill has been among the most controversial issues in international … "goodwill" regardless of its character, which obviously contradicts the purpose of financial statements. Especially problematic …

overpricing of goodwill is subsequently corrected in the years following the deal's completion. We show that investors predict the … decreasing value of goodwill and can promptly and efficiently adjust its pricing regardless of whether the impairments have been … delayed, indicating that investors believe that acquired goodwill deteriorates regardless of goodwill impairment. We also …