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Goodwill Impairment as a Reflection of Investment Opportunities

Godfrey , Jayne; Koh, Ping-Sheng


We exploit a unique opportunity to examine whether goodwill impairment write-offs reflect firms' investment opportunities during the first years of the US goodwill impairment accounting regime. We find that impairment write-offs are negatively associated

CollectionsANU Research Publications
Date published: 2009
Type: Journal article
Source: Accounting and Finance
DOI: 10.1111/j.1467-629X.2008.00272.x


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