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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 50, 2021 - Issue 2
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Research Article

Economic effects of goodwill accounting practices: systematic amortisation versus impairment test

José Antonio Cavero RubioDepartment of Economic and Financial Studies, Miguel Hernández University, Elche, SpainCorrespondence[email protected]
,
Araceli Amorós MartínezDepartment of Economic and Financial Studies, Miguel Hernández University, Elche, Spain
&
Antonio Collazo MazónDepartment of Economic and Financial Studies, Miguel Hernández University, Elche, Spain
Pages 224-245 | Received 15 Feb 2019, Accepted 02 Jun 2020, Published online: 07 Sep 2020

Citations (5)

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Read on this site (1)

Kleber Vasconcellos de Oliveira & Paulo Roberto Barbosa Lustosa. (2024) The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”. Accounting Forum 48:1, pages 148-169.
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Articles from other publishers (4)

Corinne Bessieux-Ollier, Véronique Blum & Élisabeth Walliser. (2023) Goodwill : un retour vers le futur ? Mise en perspective du débat. ACCRA N° 18:3, pages 29-58.
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Xiaoqing Zhao, Jacquline Tham & Qingbang Mu. (2023) M&A goodwill impairment, management ability and firm performance: Empirical evidence from Chinese a-shares. Journal of Eastern European and Central Asian Research (JEECAR) 10:5, pages 741-752.
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María Pilar Blasco Burriel, Alicia Costa & Jorge Olmo. (2022) Factores explicativos del deterioro del fondo de comercio en los grupos cotizados españoles. Revista Perspectiva Empresarial 9:1, pages 32-44.
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Ibtihal A. Abed, Nazimah Hussin, Mostafa A. Ali, Hossam Haddad, Maha Shehadeh & Elina F. Hasan. (2022) Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review. Risks 10:4, pages 76.
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