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Negative goodwill: An M&A “fix” that doesn't work
Author(s) -
Ketz J. Edward
Publication year - 2004
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20088
Subject(s) - goodwill , work (physics) , accounting , business , law and economics , economics , law , political science , engineering , mechanical engineering
The often‐confusing rules for accounting for business combinations have a huge impact on M&A activity. To curb abuses, those rules were recently changed—and may be changed again. But the author finds that solving one problem only creates others. © 2005 Wiley Periodicals, Inc.