Investor Underreaction to Goodwill Write-Offs
Current accounting rules end regular amortization of goodwill and mandate annual tests for goodwill impairment and loss recognition, when appropriate. These rules make consideration of goodwill write-offs important and timely. In the study reported here, we found that the effects of goodwill write-o...
| Veröffentlicht in: | Financial Analysts Journal. - The Financial Analysts Federation, 1960. - 59(2003), 6, Seite 75-84 |
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| Format: | Online-Aufsatz |
| Sprache: | English |
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2003
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| Zugriff auf das übergeordnete Werk: | Financial Analysts Journal |
| Schlagworte: | Equity Investments: fundamental analysis and valuation models Financial Statement Analysis: financial accounting standards and proposals Investment Theory: behavioral finance Economics Business Mathematics Arts |
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