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Does a goodwill impairment regime better reflect the underlying economic attributes of goodwill?

Chalmers, Keryn; Godfrey , Jayne; Webster , John C


IFRS adoption transformed the accounting treatment for goodwill in many countries. Instead of amortizing goodwill, firms now test for its impairment and write off impairment losses against income. Accounting standard-setting bodies claim that an impairment regime better reflects the underlying economic value of goodwill than systematic amortization. We investigate this claim by comparing the association between goodwill accounting charges against income and firms' economic investment...[Show more]

CollectionsANU Research Publications
Date published: 2011
Type: Journal article
Source: Accounting and Finance
DOI: 10.1111/j.1467-629X.2010.00364.x


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