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...

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Bibliographic Details
Published in:Review of quantitative finance and accounting, Vol. 20, No. 4 (2003), p. 315-333
Main Author: Henning, L.
Other Involved Persons: Shaw, H.
Format: electronic Article
Language:English
ISSN:1573-7179
Physical Description:Online-Ressource
DOI:10.1023/A:1024043316292
Subjects:
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