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The Amount and Timing of Goodwill Write-Offs and Revaluations: Evidence from U.S. and U.K. Firms

Henning, Steven L.; Shaw, Wayne H.; Stock, Toby - In: Review of Quantitative Finance and Accounting 23 (2004) 2, pp. 99-121

This paper investigates criticisms that U.S. GAAP had given firms too much discretion in determining the amount and timing of goodwill write-offs. Using 1,576 U.S. and 563 U.K. acquisitions, we find little evidence that U.S. firms managed the amount of goodwill write-off or that U.K. firms...

Persistent link: https://www.econbiz.de/10005701335

Is the selection of the amortization period for goodwill a strategic choice?

Henning, Steven L.; Shaw, Wayne H. - In: Review of quantitative finance and accounting 20 (2003) 4, pp. 315-333

Persistent link: https://www.econbiz.de/10001773910

The effect of taxes on acquisition price and transaction structure

Henning, Steven L.; Shaw, Wayne H.; Stock, Toby - In: The journal of the American Taxation Association : a … 22 (2000) Suppl., pp. 1-17

Persistent link: https://www.econbiz.de/10001585898

Discussion of The effect of taxes on acquisition price and transaction structure

Erickson, Merle M. - In: The journal of the American Taxation Association : a … 22 (2000), pp. 18-33

Persistent link: https://www.econbiz.de/10001589362

Future stock performance of oil and gas firms conditional on the imputed value of reserves

Henning, Steven L.; Shaw, Wayne H. - In: Review of quantitative finance and accounting 15 (2000) 1, pp. 127-135

Persistent link: https://www.econbiz.de/10001522433

The amount and timing of goodwill write-offs and revaluations : evidence from US and UK firms

Henning, Steven L.; Shaw, Wayne H.; Stock, Toby - In: Review of quantitative finance and accounting 23 (2004) 2, pp. 99-121

Persistent link: https://www.econbiz.de/10002257604

The effect of the tax deductibility of goodwill on purchase price allocations

Henning, Steven L.; Shaw, Wayne H. - In: The journal of the American Taxation Association : a … 22 (2000) 1, pp. 18-37

Persistent link: https://www.econbiz.de/10001495948

Research Reports - Valuation of the Components of Purchased Goodwill

Henning, Steven L.; Lewis, Barry L.; Shaw, Wayne H. - In: Journal of accounting research 38 (2000) 2, pp. 375-386

Persistent link: https://www.econbiz.de/10006567100

Future Stock Performance of Oil and Gas Firms Conditional on the Imputed Value of Reserves

Henning, Steven L.; Shaw, Wayne H. - In: Review of quantitative finance and accounting 15 (2000) 2, pp. 127-136

Persistent link: https://www.econbiz.de/10007178508

The Amount and Timing of Goodwill Write-Offs and Revaluations: Evidence from U.S. and U.K. Firms

Henning, Steven L.; Shaw, Wayne H.; Stock, Toby - In: Review of quantitative finance and accounting 23 (2004) 2, pp. 99-122

Persistent link: https://www.econbiz.de/10007152604