This paper reviews the empirical literature on the determinants and decision usefulness of
goodwill reporting. We structure our discussion around five guiding questions that reflect …

We review 42 studies from 2008 to early 2017 about IFRS goodwill accounting choices for
recognition, impairment, and disclosure of goodwill, focusing on cross-country evidence of …

In this study, we examine the effect of hubris in the “tone at the top” on goodwill accounting,
specifically the proportion of the purchase price allocated to goodwill following a business …

Does accounting regime play a role in the well-documented phenomenon of overbidding in
M&As? The 2001 regulatory change from a goodwill amortization to a non-amortization …

The concept of valuing personal and enterprise goodwill is a study in the art of quantifying
subjective values. Sellers strive to maximize goodwill, while buyers strive to minimize …

This study examines the determinants of goodwill overstatement at the time of mergers in a
Korean setting. In the Korean M&A market, there are two types of mergers: mergers between …

This study investigates how the adoption of IFRS in Australia has changed the accounting
for goodwill and identifiable intangible assets (IIA). Based on unique hand‐collected data for …

In March 2020, the IASB issued a discussion paper–'Business Combinations–Disclosures,
Goodwill and Impairment'–which discussed, inter alia, whether to introduce a sort of …

This study investigates the peer effect in the initial recognition of goodwill. We find that firms
imitate their peers in the initial recognition of goodwill. The higher the tendency for imitation …

This study draws attention to the recognition of goodwill on a provisional basis, as allowed
by International Financial Reporting Standard (IFRS) 3,“Business combinations”. We …