A Proposal for Goodwill Accounting

Hyung Il Oh and Stephen Penman

Abacus, 2025, vol. 61, issue 4, 833-856

Abstract: An alternative accounting for goodwill in a business combination is proposed. In contrast to the ill‐defined ‘plug’ for goodwill in current accounting, the proposed accounting captures the economics of the transaction that identifies what is being purchased and what is subsequently being amortized or impaired. Empirical documentation complements the prescription.

Date: 2025
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https://doi.org/10.1111/abac.70010

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Persistent link: https://EconPapers.repec.org/RePEc:bla:abacus:v:61:y:2025:i:4:p:833-856

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