Relevant bibliographies by topics / Accounting for goodwill

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Accounting for goodwill'

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Published: 4 June 2021
Last updated: 20 February 2023

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Journal articles on the topic "Accounting for goodwill"

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Pechlivanidis, Eleftherios, Dimitrios Ginoglou, and Panagiotis Barmpoutis. "Debt crisis, age and value relevance of goodwill: evidence from Greece." International Journal of Accounting & Information Management 30, no. 2 (February 22, 2022): 189–210. http://dx.doi.org/10.1108/ijaim-10-2021-0215.

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Purpose The purpose of this study is to investigate the value relevance of goodwill and its additional aspects during a long-term period in Greece. Furthermore, by implementing two of the most popular value relevance models, the Ohlson’s price and Easton and Harris’ return model, this study examines the impact of goodwill on Greek stock prices from 2007 to 2018, a period of 12 years in which International Financial Reporting Standards (IFRS) are applied. Furthermore, this study analyzes how goodwill’s value relevance changes as it ages and during the Greek debt crisis. Design/methodology/approach In order to test the value relevance of goodwill we implemented two of the most popular value relevance models, Ohlson’s price and Easton and Harris’ return model. Our sample consists of non-financial listed Greek companies that reported positive goodwill accounting balances on their financial statements during the financial period from 2007 to 2018. Finally, we applied fixed-effects regression model to all equations. Findings The results provide evidence that the year-end goodwill accounting balance is value relevant, and that the debt crisis has improved goodwill’s information content. Finally, the empirical findings suggest that only current year acquired goodwill is value relevant compared to older goodwill, and therefore, goodwill’s impact on stock prices is decreasing as it ages. Research limitations/implications A noteworthy limitation of this study is that it focuses on a specific code-law country Greece, which is a relatively small economy compared to the whole Eurozone. This research contributes to the research literature as it confirms other research findings in the European context and specifically that goodwill based on IFRS is value relevant to financial statement users. Additionally, it investigates for the first time how goodwill was affected by the Greek debt crisis. Finally, it contributes to other researcher’s debate concerning the duration of goodwill’s value relevance in a code law environment such as Greece. Practical implications Financial analysts and institutions are provided with more assurance about goodwill’s financial reporting quality to be embedded in the financial evaluation process of corporates. As this research confirms that goodwill should be regarded as an asset, companies should obtain better financial ratings from financial institutions and investors and thus will have better access to equity and debt funding. Originality/value We investigate the value relevance of goodwill in Greece during a long-term period of 12 years. Additionally, our study examines the impact of the Greek debt crisis on the information content of goodwill accounting balances and the period during which accumulated goodwill balances and within-year acquired goodwill maintain its value relevance. Our research could assist accounting standard setters such as the International Accounting Standard Board to evaluate the quality of specific standards such as IFRS 3 “Business Combination” and IAS 38 “Impairment of Assets.”
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BLOOM, MARTIN. "Accounting For Goodwill." Abacus 45, no. 3 (September 2009): 379–89. http://dx.doi.org/10.1111/j.1467-6281.2009.00295.x.

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Paugam, Luc. "Accounting for Goodwill." International Journal of Accounting 46, no. 3 (September 2011): 351–54. http://dx.doi.org/10.1016/j.intacc.2011.07.004.

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Bisogno, Marco. "Goodwill and accounting discretion." Scholedge International Journal of Management & Development ISSN 2394-3378 2, no. 10 (November 9, 2015): 9. http://dx.doi.org/10.19085/journal.sijmd021002.

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<p>Purpose: The aim of the paper is to investigate earnings management practices related to goodwill accounting, focusing on its first recognition as well as its write-offs, due to the impairment test.</p><p>Design/methodology/approach: The study refers to a sample of Italian listed firms and the analysis covers three years, with a total of 591 firm-year observations. The modified Jones’ regression model has been used in estimating discretionary accruals, as a proxy of earnings management practices.</p><p>Findings: A positive relationship between discretionary accruals and yearly changes in goodwill has been proved. Findings also show an incidence of leverage and performance.</p><p>Research limitations/implications: The study focuses on a single context (Italy) and it is essentially based on financial-economic variables.</p><p>Practical implications: Findings of the study could be relevant for standard-setters in future revisions of goodwill accounting.</p><p>Social implication: The study could support investors in evaluating the incidence of first recognition as well as goodwill impairment on the quality of earnings.</p>
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HIGSON, CHRIS. "GOODWILL." British Accounting Review 30, no. 2 (June 1998): 141–58. http://dx.doi.org/10.1006/bare.1997.0059.

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Veryha, Yustina, Olena Koba, and Roza Nurgalieva. "Goodwill as an accounting category." ЕКОНОМІКА І РЕГІОН Науковий вісник, no. 4(75) (December 27, 2019): 146–51. http://dx.doi.org/10.26906/eir.2019.4(75).1868.

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Under modern conditions, the decisive factor for success is the availability of intellectual resources and their effective use in economic activity. Goodwill acts as an important tool to strengthen the competitiveness of a business entity because it provides additional benefits to the enterprise. The article summarizes approaches to the interpretation of the concept of “goodwill”, presented in regulatory legal acts and scientific literature. It is established that both regulatory and scientific sources do not contain a single statement of the concept of “goodwill”. The signs of goodwill are defined with the aim of interpreting this concept.
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Garzella, Stefano, Salvatore Ferri, Raffaele Fiorentino, and Francesco Paolone. "The (in)coherence in accounting for goodwill." Meditari Accountancy Research 28, no. 2 (September 19, 2019): 311–25. http://dx.doi.org/10.1108/medar-11-2018-0398.

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Purpose In the process of harmonizing International Accounting Standards (IAS/IFRS), scholars and standard setters still need to overcome unresolved issues related to both goodwill duration and accounting recognition. This paper aims to compare the academic background on goodwill with current IAS. Specifically, the goal is to criticize existing practices and advance a revision of accounting for goodwill. Design/methodology/approach The paper is based on a review of the relevant literature on notions, theories and accounting approaches on goodwill and on an investigation of IAS/IFRS on accounting for goodwill. By critically integrating literature and practices, the authors provide implications for a revision of IAS. Findings The findings show the two main internally coherent theoretical approaches and the incoherence in current goodwill accounting standards. The paper contributes to the debate on accounting for goodwill by suggesting new conceptual arguments in relation to the controversies related to its accounting treatment. Practical implications The findings offer insights and guidelines that can help standard setters revise current accounting standards. Inter alia, standards setters should revisit issues related to goodwill evaluation and record limitations in future debates to find better solutions. Originality/value This study shows the incoherence of current accounting standards. Furthermore, the findings contradict the general opinion that, in current IAS, goodwill can be recognized only if acquired in business combinations and not if internally generated. Thereby, the authors suggest to shift the international accounting standards board focus from the preference between amortization and impairment to the coherence of goodwill accounting approaches.
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Bepari, Md Khokan, and Abu Taher Mollik. "Regime change in the accounting for goodwill." International Journal of Accounting & Information Management 25, no. 1 (March 6, 2017): 43–69. http://dx.doi.org/10.1108/ijaim-02-2016-0018.

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Purpose This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency and the extent of goodwill write-offs in the context of Australia. It also examines the impact of the change from the amortisation approach to the impairment approach on the value relevance of older goodwill. Design/methodology/approach The authors approach the first research question by comparing the actual amount of goodwill impairment charge by the sample firms with the minimum “as if” amortisation charge that would have been required under the amortisation regime. The authors approach the second question using a modified Ohlson model (1995), similar to Bugeja and Gallery (2006). The sample consists of 911 firm-year observations with the number of observations in the particular year being 238, 242, 220 and 211 in 2009, 2008, 2007 and 2006, respectively. Findings The findings suggest that the adoption of the impairment approach has decreased the frequency and the amount of goodwill write-off. The goodwill impairment amount is substantially less than the “as if” amortisation amount that would have been required under the amortisation regime. The results also suggest that older goodwill is now value-relevant, whereas goodwill purchased during the current year is not value-relevant. One reason for this may be that AASB 3: Business Combination allows for the provisional allocation of the purchase price to goodwill to be allocated to other identifiable intangible assets latter on. Hence, during the year of business combination, investors do not form a firm view of the amount of goodwill arising out of the business combination. Research limitations/implications This study uses data for the first four years since the inception of the impairment approach. Practical implications The findings of this study have important implications for the fair value accounting debate. The discretions allowed the managers under the impairment approach to improve the information content of goodwill. The relatively low levels of goodwill impairment even during the 2008-2009 global financial crisis contradict to the apprehensions found in the literature that managers will use the goodwill write-off as a tool for downward earnings management. The findings also imply that if managers are allowed with adequate flexibility through accounting standards rather than stipulating some systematic and mechanistic rules, the information value of the accounting measurement may improve. Social implications The findings feed into the debate of “rule-based” versus “principle-based” accounting standards and favours the “principle-based” accounting standards. The findings also contribute to the accounting measurement literature by concluding that if allowed with discretionary choices, managers may not always opt for the conservative accounting measurements (such as, recording goodwill write-offs). Originality/value Adopting an alternative approach, this study shows that the fair value accounting for goodwill has resulted in an optimistic approach to goodwill write-offs. It has also improved the information content of reported goodwill. This is the first known study addressing the research questions in consideration after the adoption of the goodwill impairment approach.
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Konečný, Alois, Oleksandra Lemeshko, and Jaroslav Sedláček. "The Concepts of Goodwill Accounting." International Journal of Economics and Statistics 10 (March 15, 2022): 48–52. http://dx.doi.org/10.46300/9103.2022.10.8.

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The paper “The concepts of goodwill accounting” analyzes and compares several problems arising from accounting techniques concerning goodwill according International Financial Reporting Standards or Generally Accepted Accounting Standards of the United States of America. It is concentrated on evaluation of the harmonization level between these two Standards and in cases where these standards differ it tries to suggest the better solution for the selected problem. At the beginning it is oriented on the definition of goodwill in both Standards that is unfortunately not very precisely stated. On the contrary the way of its value calculation is defined very well. In the next chapters is emphasized that there is precise differentiation between accounting for goodwill existing and/or acquired in course of entity`s ordinary business activity and the ones acquired in course of a business combination. And because this segregation is respected in the rest of this paper the accounting procedures concerning goodwill identification, useful life, amortization and connected values (carrying amount, recoverable amount, fair value and the amount of net consideration transferred) are studied from this points of view too. Last but one chapter is interested in impairment of goodwill and in the end there are particular gained knowledge generalized into final conclusions.
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Botalova, Victoria V. "Assessment of Goodwill According to International and Russian Accounting Standards." Economics of Contemporary Russia, no. 4 (December 31, 2022): 76–88. http://dx.doi.org/10.33293/1609-1442-2022-4(99)-76-88.

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Today the problem of accounting and reflecting business reputation (goodwill) in accounting (financial) statements remains relevant, since there are significant differences in the methodology for accounting and reflecting business reputation in Russian and international accounting (financial) reporting standards, as well as in accounting (including appraisal) practice. The article provides an up-to-date definition of the term “goodwill” (goodwill), discusses the features of accounting and reflection of positive and negative business reputation, and provides a comparative analysis of the main methods for assessing goodwill. Further, in detail, with relevant examples, the features of accounting and accounting for the impairment of goodwill in the event of the acquisition of shared ownership are considered. The calculations carried out in this article confirm the expediency of the proposed methodological analogies. The methods of accounting and evaluation of business reputation presented will allow companies’ management to better navigate the current features of goodwill accounting based on Russian and international financial reporting rules.
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Dissertations / Theses on the topic "Accounting for goodwill"

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Li, Kevin Ka Wing. "Accounting for purchased goodwill." Thesis, University of Cambridge, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.614170.

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Carnegie, Garry D., and edu au jillj@deakin edu au mikewood@deakin edu au wildol@deakin edu au kimg@deakin. "ACCOUNTING FOR GOODWILL ON CONSOLIDATION." Deakin University. School of Management, 1987. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20040618.165446.

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The issue of accounting for goodwill has caused considerable concern to accountants and academics. For over 100 years there has been diversity of views as to the nature, recognition and measurement of goodwill. Such diversity of views has contributed to the adoption of a variety of accounting practices for goodwill, which has lead to attempts to regulate practice by accounting professions in the Anglo-American world. The research conducted involves a literature review to identify the concepts and definition of goodwill and the criteria for its recognition and measurement. the investigation will then concentrate upon goodwill arising on consolidation of the financial statements of a group of companies. Major accounting practices will be examined, along with the requirements of the australian and mojor overseas professions on the issue. The findings of a study of listed Australian companies which investigated the accounting policies adopted for goodwill on consolidation before and after regulation of the issue and which sought views upon some of the conceptual issues involved are reported and discussed. Implications of the research for the Australian accounting profession will be addressed, and recommendations will be propsed together with a description of future research opportunities.
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Ghajar, Homa, and Johannes Nielsen. "Goodwill Accounting : Analyserat utifrån olika teoretiska perspektiv." Thesis, Jönköping University, JIBS, Accounting and Finance, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11289.

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Bloom, Martin Harlod. "Double Accounting for Goodwill- A Problem Redefined." Thesis, The University of Sydney, 2005. http://hdl.handle.net/2123/705.

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The function of accounting is to provide users with useful information in making economic decisions. Information regarding goodwill, a major constituent of the value of many listed companies, is likely to be useful in making decisions relating to those companies. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill showed that none of them has stood the test of time. The current trend towards an impairment paradigm will not resolve the issue satisfactorily because it produces, at best, a partial solution. The difficulty in accounting meaningfully for goodwill is compounded because, given its foundation in historical cost principles, accounting has been unable to present any information at all with regard to internally generated goodwill within the confines of the traditional Balance Sheet. This, in turn, has led to the evasion of the reality that the two forms of goodwill are inextricably merged. Trying to account satisfactorily for goodwill has been a prime example of R.R. Sterling's 'issues conceived in a way that they are in principle unresolvable'. The problem was accordingly redefined as being to find a method by which the current level of information relating to goodwill in the financial statements contained in a company's Annual Report could be improved. This thesis seeks to identify a logically defensible method of accounting for goodwill which addresses the redefined problem. It builds upon the historical research undertaken, combined with a priori reasoning, to propose an additional financial statement which is a modification of nineteenth century 'double accounting' in a modern context. This statement, which goes far to solve the redefined problem, also furnishes information regarding the company's market capitalization at balance date and is termed the Market Capitalization Statement ("MCS"). While the idea of furnishing market capitalization data to readers of the Annual Report is not new, it is believed that this is the first time such data has been systematically linked with the Balance Sheet to provide an objective, integrated and meaningful view of goodwill in the financial statements. The practical application and simplicity of the MCS are illustrated by a range of examples drawn from Australian 'dot-com' companies over a period of time which saw considerable fluctuation in both goodwill and market capitalization, supplemented by examining data relating to some of Australia's largest listed companies over the same period. These examples demonstrate that the MCS has the potential to provide significant information not available in conventional financial statements, while freeing the traditional Balance Sheet and Profit and Loss Account to present information in a more meaningful and less distorted way. Finally, the MCS is noted as still being subject to certain problems and distortions in the context of the historical cost basis of the remaining financial statements. It is shown that, if used in the context of an exit price based system, Chambers' CoCoA, many of these distortions are removed. The MCS also complements the information provided by CoCoA as originally formulated.
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Bloom, Martin Harlod. "Double Accounting for Goodwill- A Problem Redefined." University of Sydney. Business and Economics, 2005. http://hdl.handle.net/2123/705.

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The function of accounting is to provide users with useful information in making economic decisions. Information regarding goodwill, a major constituent of the value of many listed companies, is likely to be useful in making decisions relating to those companies. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill showed that none of them has stood the test of time. The current trend towards an impairment paradigm will not resolve the issue satisfactorily because it produces, at best, a partial solution. The difficulty in accounting meaningfully for goodwill is compounded because, given its foundation in historical cost principles, accounting has been unable to present any information at all with regard to internally generated goodwill within the confines of the traditional Balance Sheet. This, in turn, has led to the evasion of the reality that the two forms of goodwill are inextricably merged. Trying to account satisfactorily for goodwill has been a prime example of R.R. Sterling�s �issues conceived in a way that they are in principle unresolvable�. The problem was accordingly redefined as being to find a method by which the current level of information relating to goodwill in the financial statements contained in a company�s Annual Report could be improved. This thesis seeks to identify a logically defensible method of accounting for goodwill which addresses the redefined problem. It builds upon the historical research undertaken, combined with a priori reasoning, to propose an additional financial statement which is a modification of nineteenth century �double accounting� in a modern context. This statement, which goes far to solve the redefined problem, also furnishes information regarding the company�s market capitalization at balance date and is termed the Market Capitalization Statement (�MCS�). While the idea of furnishing market capitalization data to readers of the Annual Report is not new, it is believed that this is the first time such data has been systematically linked with the Balance Sheet to provide an objective, integrated and meaningful view of goodwill in the financial statements. The practical application and simplicity of the MCS are illustrated by a range of examples drawn from Australian �dot-com� companies over a period of time which saw considerable fluctuation in both goodwill and market capitalization, supplemented by examining data relating to some of Australia�s largest listed companies over the same period. These examples demonstrate that the MCS has the potential to provide significant information not available in conventional financial statements, while freeing the traditional Balance Sheet and Profit and Loss Account to present information in a more meaningful and less distorted way. Finally, the MCS is noted as still being subject to certain problems and distortions in the context of the historical cost basis of the remaining financial statements. It is shown that, if used in the context of an exit price based system, Chambers� CoCoA, many of these distortions are removed. The MCS also complements the information provided by CoCoA as originally formulated.
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Ojala, Hannu. "Essays on the value relevance of goodwill accounting /." Helsinki : Helsinki School of Economics, 2007. http://aleph.unisg.ch/hsgscan/hm00182252.pdf.

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Jarva, H. (Henry). "Essays on accounting conservatism and goodwill write-offs." Doctoral thesis, University of Oulu, 2010. http://urn.fi/urn:isbn:9789514262593.

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Abstract One of the major features of financial reporting is conservatism. Accounting conservatism is traditionally defined by the adage “anticipate no profit, but anticipate all losses.” Accounting conservatism is manifested in two general but distinct ways. First, conservatism can be unconditional, meaning that the book value of net assets is understated due to predetermined accounting practices (e.g. immediate expensing of research and development expenditures as incurred). Second, conservatism can be conditional, meaning that the book value of assets is written down under sufficiently adverse circumstances, but not up under favorable circumstances (e.g. goodwill impairment rules). This dissertation focuses only on conditional conservatism. The purpose of this dissertation is to increase our understanding of conditional conservatism through three inter-related essays. These essays seek to answer the following research questions: (1) Are standard measures of conditional conservatism affected by the asymmetry in cash flows? (2) How does “bad news” contribute to the persistence of accruals and cash flows? (3) Do firms manage fair value based goodwill write-offs under Statement of Financial Accounting Standards No. 142 (SFAS 142)? (4) What are the economic consequences of SFAS 142 goodwill write-offs? Collectively, the empirical results of this dissertation further our understanding of the determinants and implications of conditional conservatism. The first essay demonstrates that the asymmetry in cash flows biases standard measures of conditional conservatism. The second and third essays are one of the first to assess conservatism using an individual accrual account, namely, SFAS 142 goodwill write-offs. The second essay examines the reliability of goodwill write-offs, while the third essay provides evidence on the economic consequences of goodwill write-offs. The findings of these two essays are important for the debate on whether fair value measurements in financial statements are appropriate.
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Burman, Simon, and Gabriel Demirel. "A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?" Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52822.

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Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. Therefore, a study to bring a comprehensive clarification of the accounting item is required where this study attempts to achieve this objective by studying the acquirers’ perceptions of goodwill. First was a thorough theoretical background established that compiles a wide collection of relevant literature on goodwill. Then were semi-structured interviews conducted with top managers of nine different parent companies who had recently made a corporate acquisition. Based on the most salient perceptions derived from the empirical data in relation to the comprehensive theoretical background, this study obtained the following findings. Goodwill can be understood through three central aspects: the underlying objective reality as an intangible asset, the PPA process and the subsequential measurement process. In relation to the two latter aspects could a fourth aspect of managers’ influence be derived. In an overarching integration, these four aspects could be synthesized into a final holistic model of the accounting item goodwill. This model iii ultimately represents a comprehensive understanding of the current accounting item goodwill in financial statements based on the perceptions of acquirers. The findings of this study can be used to bring clarity to the users of financial statements when interpreting goodwill and therefore potentially increase its perceived relevance. Foremost can this study’s holistic model be used as a guideline for future research to further elaborate on the understanding of goodwill and generate improvements to its current accounting design.
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Ibrahim, Muhd Kamil. "Market value, book value and goodwill." Thesis, Bangor University, 1999. https://research.bangor.ac.uk/portal/en/theses/market-value-book-value-and-goodwill(51c367e7-9e9d-4acb-bcf7-e33933c4b76c).html.

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This thesis examines the value relevance of goodwill that has been eliminated through reserves in the year of acquisition. Specifically, it investigates the association beiween goodwill reserve write-off and the value placed on the firm by the stock market. In so doing, the thesis describes the relationship between the implied value of purchased goodwill and that of other assets, and we seek to explain the underlying paffern of the amortisation of goodwill over time. The empirical method uses cross-sectional equity valuation models for the period 1994- 6. Based on the modified balance sheet identity, the equity valuation model parameterises purchased goodwill and other assets separately, and a more meaningful interpretation is given of the intercept term than in previous studies relating to purchased goodwill. The results confirm that the market incorporates information on the goodwill reserve write-off in the valuation of a firm, and the results also show that the market: book ratio is similar to tangible assets but its behaviour suggests a relatively higher amortisation rate. Although the present study provides evidence supporting the requirement in FRS 10 (Goodwill and Intangible Assets) to capitalise purchased goodwill, the findings also show that the incremental value of capitalised goodwill declines far more quickly than FRS1O suggests, thus placing particular importance on the impairment test required by FRS 10.
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Abdul, Majid Jamaliah. "Accounting choices relating to goodwill impairment : evidence from Malaysia." Thesis, University of Glasgow, 2013. http://theses.gla.ac.uk/4095/.

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This thesis examines the accounting choices related to goodwill impairment exercised by Malaysian listed companies in the first three years of the implementation of FRS 3 Business Combinations (i.e. 2006/7 to 2008/9). Three aspects of these accounting choices are examined, i.e. disclosure, measurement, and recognition of goodwill impairment. This thesis makes four main contributions. Firstly, it shows how the opportunistic behaviour perspective, previously developed and tested by prior studies using data from listed companies in developed economies (reported to have dispersed ownership), helps explain managerial decisions on the measurement of goodwill impairment in the developing economy of Malaysia (documented to have concentrated ownership). Managerial opportunism is normally discussed in prior studies in the context of agency conflict between managers and shareholders in companies with disperse ownership. Because of the high outside ownership concentration found in the Malaysian listed companies, the empirical result of this thesis suggests that most probably the opportunistic behaviour occurs due to an agency conflict between the controlling shareholders (shareholders outside of the companies) and the minority shareholders. Within this conflict, managers would possibly act on behalf of the controlling shareholders at the expense of the minority shareholders. Secondly, this thesis contributes to research design by developing a disclosure framework. Future researchers could make use of the disclosure framework to identify accounting choices related to goodwill impairment, or to interpret their statistical findings, which this thesis has attempted to do. Thirdly, this thesis presents new results from the empirical evidence related to factors influencing managerial decisions on the measurement of goodwill impairment by Malaysian listed companies. These factors are: managerial ownership, and two different measures of pre-write-off earnings. These results highlight the need for future studies to incorporate these variables, in order to iii provide a more comprehensive model of accounting choices related to goodwill impairment. Finally, this thesis constructs a research setting which aims to capture evidence of a recognition choice related to reporting zero goodwill impairment exercised by Malaysian listed companies. Testing this setting allows the recognition study to make a contribution, by identifying the motives of companies for recognising zero goodwill impairment, which has received limited attention in prior studies. Information concerning these motives is useful to the relevant regulatory bodies overseeing financial reporting standards on goodwill.
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Books on the topic "Accounting for goodwill"

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Accounting for goodwill. New York: Routledge, 2009.

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Institute of Chartered Accountants in England and Wales. Accounting for goodwill. London: The Institute, 1989.

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Hirscher, Myriam Anna. Goodwill-Allokation im Accounting. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-30297-9.

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Consultative Committee of Accountancy Bodies. Accounting Standards Committee. Accounting for goodwill: Proposed statement of standard accounting practice. London: ASC, 1990.

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Holgate, Peter. A guide to accounting standards: Accounting for goodwill. London: Member Services Directorate, Instituteof Chartered Accountants in England and Wales, 1985.

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American Institute of Certified Public Accountants. Testing goodwill for impairment. New York, NY: American Institute of Certified Public Accountants, Inc., 2013.

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Goodwill accounting nach IFRS und Bilanzsteuerrecht. Wien: LexisNexis ARD Orac, 2008.

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Board, Accounting Standards. Goodwill and intangible assets. Milton Keynes: Accounting Standards Board, 1997.

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Board, Accounting Standards. Goodwill and intangible assets. London: Accounting Standards Board, 1993.

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Martin, Bloom. Double accounting for goodwill: A problem redefined. London: Routledge, 2008.

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Book chapters on the topic "Accounting for goodwill"

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Dodge, Roy. "Accounting for goodwill." In The Concise Guide to Accounting Standards, 141–48. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-7096-1_21.

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Griffiths, Ian. "Brands and Goodwill." In New Creative Accounting, 161–77. London: Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_12.

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Hirscher, Myriam Anna. "Problemstellung." In Goodwill-Allokation im Accounting, 1–9. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-30297-9_1.

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Hirscher, Myriam Anna. "Goodwill in IFRS und wertorientiertem Controlling vor dem Hintergrund einer Konvergenz des Rechnungswesens." In Goodwill-Allokation im Accounting, 11–40. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-30297-9_2.

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Hirscher, Myriam Anna. "Analyse der Konvergenz von IFRS und Controlling unter besonderer Betrachtung des Goodwill." In Goodwill-Allokation im Accounting, 41–56. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-30297-9_3.

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Hirscher, Myriam Anna. "Normative Analyse der Goodwill-Allokation im Accounting." In Goodwill-Allokation im Accounting, 57–126. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-30297-9_4.

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Hirscher, Myriam Anna. "Diskussion einer Konvergenz und Implikationen für Goodwill in IFRS und Controlling vor dem Hintergrund einer Konvergenz." In Goodwill-Allokation im Accounting, 127–43. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-30297-9_5.

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Hirscher, Myriam Anna. "Zusammenfassung der Ergebnisse." In Goodwill-Allokation im Accounting, 145–49. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-30297-9_6.

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Alexander, David. "Accounting for goodwill (SSAP 22)." In Financial Reporting, 329–43. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_24.

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Takahashi, Yukari. "Accounting Policy Choice for Negative Goodwill." In International Perspectives on Accounting and Corporate Behavior, 127–42. Tokyo: Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_6.

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Conference papers on the topic "Accounting for goodwill"

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Lin, Xiang. "Research on Comparison of Goodwill Accounting between China and Western Countries." In 2015 International Conference on Education Technology, Management and Humanities Science (ETMHS 2015). Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/etmhs-15.2015.44.

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Devalle, Alain, and Fabio Rizzato. "The quality of mandatory disclosure: the impairment of goodwill. An empirical analysis of European listed companies." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af60.

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Devalle, Prof Alain, and Prof Fabio Rizzato. "The determinants of the quality of mandatory disclosure of goodwill. An empirical analysis." In 3rd Annual International Conference on Accounting and Finance (AF 2013). Global Science and Technology Forum Pte Ltd, 2013. http://dx.doi.org/10.5176/2251-1997_af13.57.

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Pradana, Alfian Dovi, and Ning Rahayu. "Tax Treatment on the Amortization Expenses of Goodwill Arising from Acquisition as Deductible Expenses to Gross Income in the Calculation of Taxable Income." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.18.

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Jue, Wang, Lv Sha, and Yan Chunyu. "Study on Accounting Motivation of Goodwill Impairment Treatment—Taking Tianshen Entertainment Co., Ltd., as an example." In Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aebmr.k.191217.104.

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Laili, Nurina, and Zahroh Naimah. "The Effect of International Financial Reproting Standard (IFRS) on The Value Relevance of Intangible Asset and Goodwill." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007018505880596.

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You might also be interested in the extended bibliographies on the topic 'Accounting for goodwill' for particular source types:
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