Overpaid acquisitions and goodwill impairment losses — Evidence from the US
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DOI: 10.1016/j.adiac.2013.09.010
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References listed on IDEAS
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Cited by:
- Sun, Li, 2016. "Managerial ability and goodwill impairment," Advances in accounting, Elsevier, vol. 32(C), pages 42-51.
- Roncagliolo, Elisa & Avallone, Francesco, 2022. "Recognition of provisional goodwill: Real need or communication strategy?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
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More about this item
Keywords
Goodwill; Impairment; Merger and acquisitions; SFAS 141; SFAS 142; Reliability;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
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