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Goodwill: Have new rules killed mergers?

✍ Scribed by J. Edward Ketz; Puja Schams


Publisher
John Wiley and Sons
Year
2003
Tongue
English
Weight
62 KB
Volume
15
Category
Article
ISSN
1044-8136

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✦ Synopsis


Abstract

Goodwill can have a big impact on any M&A transaction. The authors examined recent financial statements to determine the effect of the latest
goodwill standards. While merger activity is alive and well, the economic downturn has led many firms to write down their goodwill. Were the latest
rules responsible for a decline in M&A? © 2004 Wiley Periodicals, Inc.