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Goodwill: Have new rules killed mergers?
Author(s) -
Ketz J. Edward,
Schams Puja
Publication year - 2003
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.10233
Subject(s) - goodwill , business , database transaction , accounting , mergers and acquisitions , financial system , finance , computer science , database
Goodwill can have a big impact on any M&A transaction. The authors examined recent financial statements to determine the effect of the latestgoodwill standards. While merger activity is alive and well, the economic downturn has led many firms to write down their goodwill. Were the latestrules responsible for a decline in M&A? © 2004 Wiley Periodicals, Inc.