English, Article edition: New Regulatory on Goodwill: Some Empirical Evidences Juan Carlos Navarro García

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Physical Description
  • article
Language
  • English

Edition details

Title
  • New Regulatory on Goodwill: Some Empirical Evidences
Author
  • Juan Carlos Navarro García
Physical Description
  • article
Notes
  • Accounting for goodwill has been controversial for a-long time. As a result of a new regulation in USA, the IASE has also modified its regulation so that goodwill must be tested for impairment annually instead of being amortised. This paper have used accounting information of 177 Spanish group companies for the period 1998-2000. In this respect, we have analysed the consequences of excluding goodwill amortization on several important ratios. The empirical evidence presented indicated that certain ratios as debt-to-equity, return on assets and return on equity, are affected by new IFRS accounting treatment for goodwill. However, we consider that standard-setters must take into account other factors.
  • goodwill, consequences of accounting alternatives, amortization.
  • RePEc:sar:journl:v:7:y:2004:i:14:p:113-133
Language
  • English
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