Has SFAS 142 improved the usefulness of goodwill impairment loss and goodwill balances for investors?
Due to the concerns about the annual SFAS 142 impairment test, the FASB has recently added a project to its technical agenda to evaluate potential alternatives for measurement of goodwill. Motivated by the FASB’s consideration of a change in goodwill accounting, I examine the impact of SFAS 142 on t...
|Published in:||Review of Managerial Science, Vol. 12, No. 3 (2018), p. 559-592|
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