Capital markets research and the goodwill debate

Greg Clinch

doi:10.1111/j.1835-2561.1995.tb00163.x

Capital markets research and the goodwill debate

Greg Clinch^*

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

18 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 language	English
Pages (from-to)	22-30
Number of pages	9
Journal	Australian Accounting Review
Volume	5
Issue number	9
DOIs	https://doi.org/10.1111/j.1835-2561.1995.tb00163.x
Publication status	Published - 1 Jun 1995
Externally published	Yes

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10.1111/j.1835-2561.1995.tb00163.x

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Capital markets research and the goodwill debate

Abstract

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