Is the Selection of the Amortization Period for Goodwill a Strategic Choice?
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Cited by:
- Olante, Maria Elena, 2013. "Overpaid acquisitions and goodwill impairment losses — Evidence from the US," Advances in accounting, Elsevier, vol. 29(2), pages 243-254.
- Thomas J. Lopez & Craig A. Sisneros & Trevor Sorensen, 2020. "The market pricing of negative special items through time: an unintended consequence of regulation change?," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 753-777, February.
- Tyrone M. Carlin & Nigel Finch & Khairil Faizal Khairi, 2010. "FRS36 and post‐transition compliance quality among Singapore firms," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(3), pages 221-244, September.
- P. Astolfi & Luc Paugam & Olivier Ramond, 2012. "Purchase Price Allocations: Do they Matter?," Post-Print hal-00934973, HAL.
- Pierre Astolfi & Luc Paugam & Olivier Ramond, 2012. "Purchase Price Allocations: Do they Matter?," Post-Print halshs-00671611, HAL.
- Sun, Li, 2016. "Managerial ability and goodwill impairment," Advances in accounting, Elsevier, vol. 32(C), pages 42-51.
- Peter M. Johnson & Thomas J. Lopez & Trevor L. Sorensen, 2021. "Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 891-915, April.
- Begoña Giner & Francisca Pardo, 2015. "How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?," Journal of Business Ethics, Springer, vol. 132(1), pages 21-40, November.
- Wen, He & Moehrle, Stephen R., 2016. "Accounting for goodwill: An academic literature review and analysis to inform the debate," Research in Accounting Regulation, Elsevier, vol. 28(1), pages 11-21.
- Lionel Touchais, 2008. "La problématique du goodwill. Quelles évolutions et pour quels résultats ?," Post-Print hal-03125504, HAL.
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