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 …

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 paper critically reviews the main empirical research on goodwill accounting with the
purpose of informing and contributing to current debates: the application of a systematic …

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 …

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 …

We investigate how different motives shape the initial accounting for goodwill in a setting
dominated by controlling owners, using data from 1112 acquisition analyses reported by …

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 …

From the perspective of high-quality acquirers (with generated goodwill), this study analyses
the conflicting issues in the formation, recognition and subsequent measurement of goodwill …