haku: @indexterm FINLAND / yhteensä: 889
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| 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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