Goodwill Amortization and the Usefulness of Earnings

By R. Jennings, Marc J. Leclere, R. Thompson. 2001

131 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/eb2e21c5ffe0ea5510c18cc91837a1071fa4cf65

How researchers see this paper

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In Accounting

1. Huayu Shen
2. Mengyao Fu

In Finance

1. Huayu Shen
2. Mengyao Fu

Citations in the corpus

• COVID-19 Pandemic and Firm-level Cash Holding—Moderating Effect of Goodwill and Goodwill Impairment (2020, background): “Previous studies found that goodwill can significantly increase the value of a company; the capitalization of goodwill, especially, will cause widespread concern in the capital market after merger and acquisition (Godfrey and Koh 2001; Jennings, LeClere, and Thompson 2001).”