Is Negative GoodwillValued by Investors?

Accountants have historically distanced themselves from the concept of negative goodwill on the premise that bargain purchases should not take place in the presence of efficient securities markets. This position has been a powerful influence on the accounting for negative goodwill for over half a ce...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Accounting horizons 2010-09, Vol.24 (3), p.333
Hauptverfasser:	Comiskey, Eugene E, Clarke, Jonathan E, Mulford, Charles W
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting policies Accounting research bulletins Asset acquisitions Business combinations Consolidated financial statements Efficient markets Fair value Negative goodwill Securities markets Studies Valuation
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!