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- W152743892 abstract "The existing literature has been heavily critical of the Australian adoption of the International Financial Reporting Standard's (IFRS) goodwill accounting methodology. To a large extent, this literature has focused on the costs of IFRS goodwill accounting changes. However, the objective of this thesis will be to investigate whether IFRS actually improves the underlying economic measure of acquired goodwill, compared with pre-IFRS accounting standards. The proposed IFRS improvement is largely drawn from improvements to the initial and subsequent measurement requirements for goodwill. Two research hypotheses are developed to test the association between goodwill and the underlying economics. Earnings and assets are developed as constructs for the acquisition's underlying economics for the first two post-acquisition years. The research hypotheses are tested using an empirical study that measures the correlation between goodwill and the underlying economic constructs in the pre and post-IFRS periods. A novel ordinary least-squares (OLS) regression model is developed that directly tests for an association between goodwill and the underlying economic constructs. Results indicate that goodwill is associated with the underlying economics in the first post-acquisition year, but not the second. Mixed findings are found on tests examining the correlation and association of IFRS with the acquisition's underlying economics." @default.
- W152743892 created "2016-06-24" @default.
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- W152743892 date "2009-01-01" @default.
- W152743892 modified "2023-09-26" @default.
- W152743892 title "The implications of IFRS on the underlying economic value of acquired goodwill" @default.
- W152743892 hasPublicationYear "2009" @default.
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