Purpose - This paper outlines the link between value creation, performance measurement and goodwill accounting … according to IFRS and US-GAAP. Since economic goodwill is identical to the present value of future residual income, we examine … the question of how accounting information gathered for impairment testing of goodwill according to IAS 36 and FAS 142 can …

whether the level or the presence of positive goodwill amortisation helps to explain subsequent returns, where prior year … goodwill amortisation and its positive presence are considered for their forward looking earnings related information. The … results indicate the irrelevance of the level of prior year goodwill amortisation for explaining monthly returns. The presence …

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

Until recently, it was unclear whether goodwill or intangible assets are a possible consideration for newly issued …' nominal value. This article identifies possible cases in which it is permissible to accept goodwill or intangible assets as a …