Is there increased strategic reporting of goodwill impairment when amortisation is no longer required? Evidence from the U.S. implementation of SFAS 142

Amanda Lewis; Neil Fargher; Christopher Searchfield

Is there increased strategic reporting of goodwill impairment when amortisation is no longer required? Evidence from the U.S. implementation of SFAS 142

Amanda Lewis, Neil Fargher, Christopher Searchfield

Department of Accounting and Corporate Governance

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

Original language	English
Title of host publication	Proceedings of the 7th annual conference of the Asian Academic Accounting Association
Editors	Asian Academic Accounting Association Organising Committee
Publisher	Asian Academic Accounting Association
Pages	1-32
Number of pages	32
ISBN (Print)	1741381843
Publication status	Published - 2006
Event	Asian Academic Accounting Association Conference (7th : 2006) - Sydney Duration: 17 Sept 2006 → 19 Sept 2006

Conference

Conference	Asian Academic Accounting Association Conference (7th : 2006)
City	Sydney
Period	17/09/06 → 19/09/06

Cite this

Lewis, A., Fargher, N., & Searchfield, C. (2006). Is there increased strategic reporting of goodwill impairment when amortisation is no longer required? Evidence from the U.S. implementation of SFAS 142. In Asian Academic Accounting Association Organising Committee (Ed.), Proceedings of the 7th annual conference of the Asian Academic Accounting Association (pp. 1-32). Asian Academic Accounting Association.

Lewis, Amanda ; Fargher, Neil ; Searchfield, Christopher. / Is there increased strategic reporting of goodwill impairment when amortisation is no longer required? Evidence from the U.S. implementation of SFAS 142. Proceedings of the 7th annual conference of the Asian Academic Accounting Association. editor / Asian Academic Accounting Association Organising Committee. Asian Academic Accounting Association, 2006. pp. 1-32

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title = "Is there increased strategic reporting of goodwill impairment when amortisation is no longer required? Evidence from the U.S. implementation of SFAS 142",

author = "Amanda Lewis and Neil Fargher and Christopher Searchfield",

year = "2006",

language = "English",

isbn = "1741381843",

pages = "1--32",

editor = "{Asian Academic Accounting Association Organising Committee}",

booktitle = "Proceedings of the 7th annual conference of the Asian Academic Accounting Association",

publisher = "Asian Academic Accounting Association",

note = "Asian Academic Accounting Association Conference (7th : 2006) ; Conference date: 17-09-2006 Through 19-09-2006",

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Lewis, A, Fargher, N & Searchfield, C 2006, Is there increased strategic reporting of goodwill impairment when amortisation is no longer required? Evidence from the U.S. implementation of SFAS 142. in Asian Academic Accounting Association Organising Committee (ed.), Proceedings of the 7th annual conference of the Asian Academic Accounting Association. Asian Academic Accounting Association, pp. 1-32, Asian Academic Accounting Association Conference (7th : 2006), Sydney, 17/09/06.

Is there increased strategic reporting of goodwill impairment when amortisation is no longer required? Evidence from the U.S. implementation of SFAS 142. / Lewis, Amanda; Fargher, Neil; Searchfield, Christopher.
Proceedings of the 7th annual conference of the Asian Academic Accounting Association. ed. / Asian Academic Accounting Association Organising Committee. Asian Academic Accounting Association, 2006. p. 1-32.

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

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AU - Lewis, Amanda

AU - Fargher, Neil

AU - Searchfield, Christopher

PY - 2006

Y1 - 2006

M3 - Conference proceeding contribution

SN - 1741381843

SP - 1

EP - 32

BT - Proceedings of the 7th annual conference of the Asian Academic Accounting Association

A2 - Asian Academic Accounting Association Organising Committee, null

PB - Asian Academic Accounting Association

T2 - Asian Academic Accounting Association Conference (7th : 2006)

Y2 - 17 September 2006 through 19 September 2006

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Lewis A, Fargher N, Searchfield C. Is there increased strategic reporting of goodwill impairment when amortisation is no longer required? Evidence from the U.S. implementation of SFAS 142. In Asian Academic Accounting Association Organising Committee, editor, Proceedings of the 7th annual conference of the Asian Academic Accounting Association. Asian Academic Accounting Association. 2006. p. 1-32