Goodwill Impairment as a Reflection of Investment Opportunities
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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
Collections | ANU Research Publications |
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Date published: | 2009 |
Type: | Journal article |
URI: | http://hdl.handle.net/1885/22962 |
Source: | Accounting and Finance |
DOI: | 10.1111/j.1467-629X.2008.00272.x |
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01_Godfrey _Goodwill_Impairment_as_a_2009.pdf | 285.97 kB | Adobe PDF | Request a copy |
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