Should goodwill be amortised? Empirical evidence from UAE / Yousef Shahwan

Accounting for goodwill is one of the most controversial issues in financial reporting. This study provides empirical evidence on whether goodwill amortisation requirement is inappropriate. It analyses the information content of goodwill amortisation in the determination of firm’s market valuation b...

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Bibliographic Details
Main Author: Shahwan, Yousef
Format: Article
Language:English
Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2005
Online Access:http://ir.uitm.edu.my/288/
http://ir.uitm.edu.my/288/1/AJ_YOUSEF%20SHAHWAN%20MAR%2005.pdf