Capital markets research and the goodwill debate

Greg Clinch*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

17 Citations (Scopus)

Abstract

This paper provides a review of capital markets research relevant to the goodwill accounting debate. Results indicate that the reported goodwill asset under United States GAAP is associated with share values, but there is no clear evidence of a similar association for goodwill amortisation. Similarly, there is no clear evidence of a competitive disadvantage associated with the requirement to amortise goodwill.

Original languageEnglish
Pages (from-to)22-30
Number of pages9
JournalAustralian Accounting Review
Volume5
Issue number9
DOIs
Publication statusPublished - 1 Jun 1995
Externally publishedYes

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