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...

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Bibliographic Details
Published in:Review of Managerial Science, Vol. 12, No. 3 (2018), p. 559-592
Main Author: Guler, Lale
Format: electronic Article
Physical Description:Online-Ressource
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