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

Artie W. Ng, Tze Yiu Peter Lau

Research output: Contribution to journalArticle

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.
Original languageEnglish
Pages (from-to)197-207
JournalInternational Journal of Finance and Accounting
Volume3
Issue number3
DOIs
Publication statusPublished - 2014

User-Defined Keywords

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

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