Regime change in the accounting for goodwill: Goodwill write-offs and the value relevance of older goodwill

Keyphrases

• Accounting Measurement 20%
• Accounting Standards 6%
• Amortization 40%
• Australia 6%
• Business Combinations 20%
• Conservative Accounting 6%
• Design Methodology 6%
• Discretionary Choices 6%
• Downward Earnings Management 6%
• Fair Value Accounting 13%
• Global Financial Crisis 6%
• Goodwill 100%
• Goodwill Impairment 26%
• Goodwill Write-off 13%
• Identifiable Intangible Assets 6%
• Impairment Test 6%
• Information Content 13%
• Ohlson Model 6%
• Optimistic Approach 6%
• Principles-based Accounting Standards 13%
• Purchase Price 6%
• Regime Change 100%
• Rule-based 6%
• Value of Information 6%
• Value Relevance 100%
• Write-offs 100%

Social Sciences

• Accounting Policy 4%
• Accounting Standard 14%
• Australia 4%
• Design Methodology 4%
• Financial Crisis 4%
• Goodwill 100%
• Information Content 9%
• Investors 4%
• Practical Implication 4%
• Price 4%
• Research Question 9%
• Social Implication 4%