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| Author: | Jennings, R. LeClere, M. Thompson, R.B. II |
| Title: | Goodwill amortization and the usefulness of earnings |
| Journal: | Financial Analysts
2001 : SEP/OCT, VOL. 57:5, p. 20-28 |
| Index terms: | ACCOUNTING STANDARDS EARNINGS GOODWILL ACCOUNTING SHARE VALUATION |
| Language: | eng |
| Abstract: | This study provides evidence of the effect of goodwill amorization on the usefulness of earnings data as an indicator of share value for a large sample of publicly traded companies over the 1993-98 period. This issue is of special interest because the Financial Accounting Standards Board recently adopted new accounting standards that eliminate the systematic amortization of goodwill in favor of a requirement to review goodwill for impairment when circumstances warrant. |
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