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Study details prevalence of goodwill on corporate balance sheets
Author(s) -
Schneider Douglas K.,
McCarthy Mark G.
Publication year - 1993
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970050110
Subject(s) - goodwill , accounting , balance sheet , business , balance (ability) , psychology , neuroscience
SEC, the FASB, Congress, and others are taking a critical look at accounting and reporting for goodwill. But how is goodwill actually affecting corporate balance sheets? The authors studied goodwill reporting and its impact for a large number of firms, to find out.