Is the Selection of the Amortization Period for Goodwill a Strategic Choice?
This study examines whether the choice of amortization life for purchased goodwill is predictive of the firm's post-acquisition earnings levels, given that shorter lives could lead to a dilution in earnings. Our findings support this interpretation. Further, consistent with Andrade (2001), we d...
|Published in:||Review of quantitative finance and accounting, Vol. 20, No. 4 (2003), p. 315-333|
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