The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies

Emanuel Bagna, Enrico Cotta Ramusino and Matteo Ogliari

International Review of Financial Analysis, 2023, vol. 85, issue C

Abstract: In March 2020, the IASB issued a discussion paper – ‘Business Combinations – Disclosures, Goodwill and Impairment’ – which discussed, inter alia, whether to introduce a sort of counterreformation of IAS 36 that might lead to the reintroduction of goodwill amortization. Among other things, the IASB, leveraging key findings from academic research, questioned a) the disclosure provided by entities applying IFRS 3 requirements and b) the timing of impairment write-downs and their overal11Https://www.ifrs.org/projects/work-plan/goodwill-and-impairment/#published-documents.l magnitude.

Keywords: Goodwill; Impairment; Amortization; IASB; Accounting; Value relevance (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:finana:v:85:y:2023:i:c:s1057521922003829

DOI: 10.1016/j.irfa.2022.102432

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