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Goodwill Impairment as a Reflection of Investment Opportunities

Godfrey , Jayne; Koh, Ping-Sheng

Description

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

dc.contributor.authorGodfrey , Jayne
dc.contributor.authorKoh, Ping-Sheng
dc.date.accessioned2015-12-07T22:32:48Z
dc.identifier.issn0810-5391
dc.identifier.urihttp://hdl.handle.net/1885/22962
dc.description.abstractWe 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
dc.publisherBlackwell Publishing Ltd
dc.sourceAccounting and Finance
dc.subjectKeywords: Goodwill; Impairment test; Investment opportunities
dc.titleGoodwill Impairment as a Reflection of Investment Opportunities
dc.typeJournal article
local.description.notesImported from ARIES
local.identifier.citationvolume49
dc.date.issued2009
local.identifier.absfor150103 - Financial Accounting
local.identifier.ariespublicationu4602557xPUB24
local.type.statusPublished Version
local.contributor.affiliationGodfrey , Jayne , College of Business and Economics, ANU
local.contributor.affiliationKoh, Ping-Sheng, Hong Kong University of Science and Technology
local.description.embargo2037-12-31
local.bibliographicCitation.issue1
local.bibliographicCitation.startpage117
local.bibliographicCitation.lastpage140
local.identifier.doi10.1111/j.1467-629X.2008.00272.x
local.identifier.absseo900199 - Financial Services not elsewhere classified
dc.date.updated2016-02-24T11:13:03Z
local.identifier.scopusID2-s2.0-59349104233
local.identifier.thomsonID000262936600007
CollectionsANU Research Publications

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