haku: @indexterm Goodwill accounting / yhteensä: 54
viite: 6 / 54
Tekijä: | Ojala, H. |
Otsikko: | The value relevance of accounting goodwill - Does the abandonment of systematic amortization make sense to investors? |
Lehti: | Liiketaloudellinen aikakauskirja
2007 : 1, p. 9-34 |
Asiasana: | accounting goodwill accounting Nordic countries Finland |
Kieli: | eng |
Tiivistelmä: | This study revisits the value relevance (hereafter as: val-rel.) of systematic amortization (here as: amrzn.) of goodwill (as: g-w.), employing Finnish data with a maximum amrzn. period from 5 to 20 yrs. The results indicate that the val-rel. of g-w. is more pronounced in the case of shorter amrzn. periods. It is concluded that the g-w. amrzn. practice does provide relevant information for investors etc. |
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