An investigation of goodwill accounting policy choice within a specific knowledge framework

• Main Author: TAN, Pearl H. N.
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2001
• Subjects: Determinants of Goodwill accounting; direct write offs and amortization; Directors' specific knowledge of businesses; Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/309; https://ink.library.smu.edu.sg/context/soa_research/article/1308/viewcontent/An_investigation_of_goodwill_accounting_policy_choice_within_a_specific_knowledge_framework.pdf
• Institution: Singapore Management University

This study, using Singapore data, investigates the relationship between Chief Executive Officers' (CEO) specific knowledge and the accounting method choice on capitalisation of goodwill. International Accounting Standard 22 (1987), applicable in Singapore in 1996, the year of the study, permits...