Just, Ruben; Honold, Dirk; Meckl, Reinhard - In: Cogent business & management 10 (2023) 3, pp. 1-28
This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in … includes 2660 acquisitions from US companies between 1998 - 2018. Goodwill (premiums) are identified as carriers of FP, and we … seek to determine whether they affect long-term operating performance. Our results show that changes in FP, like goodwill …
