Document Type

Journal Article

Department/Unit

Department of Accountancy and Law

Title

Relevance of goodwill reporting to post-merger performance: Case studies of technology-driven multinationals

Language

English

Abstract

This study examines issues about reporting of goodwill as an intangible asset with relevance to post-merger performance. It suggests a framework to articulate the financial reporting of goodwill in terms of its usefulness in reflecting post-merger performance under the emerging international standards. A multiple-case study approach is adopted to look into three multinationals with continuing dependency on technological innovation. Their disclosures on goodwill and compliance with their respectively adopted international financial reporting standards during post-merger operations are analysed. The authors argue that regulations on international financial reporting need to be designed and implemented consistently across borders in order to enhance relevance of goodwill reporting to post-merger performance.

Keywords

Goodwill, Disclosure, Financial Reporting, Intangible Asset, Mergers and Acquisitions, Post-merger Performance

Publication Date

2014

Source Publication Title

International Journal of Finance and Accounting

Volume

3

Issue

3

Start Page

197

End Page

207

Publisher

Scientific & Academic Publishing

DOI

10.5923/j.ijfa.20140303.07

Link to Publisher's Edition

http://dx.doi.org/10.5923/j.ijfa.20140303.07

ISSN (print)

21684812

ISSN (electronic)

21684820

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