Goodwill: Have new rules killed mergers?

J. Edward Ketz, Puja Schams

Research output: Contribution to journalArticlepeer-review

Abstract

Goodwill can have a big impact on any M&A transaction. The authors examined recent financial statements to determine the effect of the latest goodwill standards. While merger activity is alive and well, the economic downturn has led many firms to write down their goodwill. Were the latest rules responsible for a decline in M&A?

Original languageEnglish (US)
Pages (from-to)53-58
Number of pages6
JournalJournal of Corporate Accounting and Finance
Volume15
Issue number2
DOIs
StatePublished - Jan 1 2004

All Science Journal Classification (ASJC) codes

  • Accounting
  • Economics, Econometrics and Finance(all)

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