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Goodwill Impairment as a Reflection of Investment Opportunities

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Date

Authors

Godfrey , Jayne
Koh, Ping-Sheng

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Publisher

Blackwell Publishing Ltd

Abstract

We exploit a unique opportunity to examine whether goodwill impairment write-offs reflect firms' investment opportunities during the first years of the US goodwill impairment accounting regime. We find that impairment write-offs are negatively associated

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Source

Accounting and Finance

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License Rights

Restricted until

2037-12-31