Purpose: The aim of the paper is to investigate earnings management practices related to goodwill accounting, focusing … could be relevant for standard-setters in future revisions of goodwill accounting.Social implication: The study could … practices.Findings: A positive relationship between discretionary accruals and yearly changes in goodwill has been proved …

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 the Acquiree -- 5. Recognizing and Measuring Goodwill or a Gain from a Bargain Purchase -- Chapter 2 Initial … Example -- D. Valuing Acquired Goodwill -- Chapter 3 Amortizing Intangible Assets -- A. Determining the Estimated Useful Life …