Department of Accountancy and Law
Relevance of goodwill reporting to post-merger performance: Case studies of technology-driven multinationals
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.
Goodwill, Disclosure, Financial Reporting, Intangible Asset, Mergers and Acquisitions, Post-merger Performance
Source Publication Title
International Journal of Finance and Accounting
Scientific & Academic Publishing
Link to Publisher's Edition
Ng, Artie W., and Tze Yiu Peter Lau. "Relevance of goodwill reporting to post-merger performance: Case studies of technology-driven multinationals." International Journal of Finance and Accounting 3.3 (2014): 197-207.