Should goodwill be amortised? Empirical evidence from UAE / Yousef Shahwan

Shahwan, Yousef (2005) Should goodwill be amortised? Empirical evidence from UAE / Yousef Shahwan. Malaysian Accounting Review, 4 (1). pp. 1-10. ISSN 1675-4077

Official URL: https://mar.uitm.edu.my/

Abstract

Accounting for goodwill is one of the most controversial issues in financial reporting. This study provides empirical evidence on whether goodwill amortisation requirement is inappropriate. It analyses the information content of goodwill amortisation in the determination of firm’s market valuation by Emirates Financial Market Listed companies that clearly reported goodwill amortisation over the period 1990 to 2002 inclusive. Evidence suggests that
there is a statistically insignificant association between equity market values
and goodwill amortisation in the determination of firms’ market valuation,
concluding that the UAE market does not perceive goodwill amortisation as
having information content when valuing firms, and the use of standardised
amortisation requirement may be inappropriate.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Shahwan, Yousef
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 4
Number: 1
Page Range: pp. 1-10
Keywords: Accounting standards-setters, goodwill amortisation, systematic amortisation, annual impairment test, Abu Dhabi Securities Market (ADSM), Dubai Financial Market (DFM)
Date: July 2005
URI: https://ir.uitm.edu.my/id/eprint/288
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288

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