In 2001, the Financial Accounting Standards Board (FASB) issued a standard that eliminated the amortization of goodwill and instead requires that it be tested annually for impairment. This study examines the appropriateness of the elimination of systematic goodwill amortization by testing market valuations of goodwill. While only weak support for the initial impairment of goodwill is found, strong evidence of subsequent impairment is found. These results support the elimination of goodwill amortization by accounting regulators.
Journal of Business Research – Elsevier
Published: Oct 1, 2005
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