Articlegreen1995

C apital M arkets R esearch A nd T he G oodwill D ebate

22 citations0/0 files storedAustralian Accounting Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

Abstract

This paper provides a review of capital markets research relevant to the goodwill accounting debate. Results indicate that the reported goodwill asset under United States GAAP is associated with share values, but there is no clear evidence of a similar association for goodwill amortisation. Similarly, there is no clear evidence of a competitive disadvantage associated with the requirement to amortise goodwill.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 22 citations exist upstream.

References

1985Positive Accounting Theory 1983The market for corporate control 1996The capitalization, amortization, and value-relevance of R&D 1982Financial Reporting: An Accounting Revolution.1985Amortization Policy for Advertising and Research and Development Expenditures 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations 1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*1994Goodwill, profitability, and the market value of the firm

Cited by

2001Capitalisation of Intangibles — A Review of Current Practice and the Regulatory Framework 2011The Australian Market Perception Of Goodwill And Identifiable Intangibles

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.