Is Negative Goodwill Valued by Investors

@inproceedings{Comiskey2010IsNG,
  title={Is Negative Goodwill Valued by Investors},
  author={Eugene E. Comiskey and Jonathan E. M. Clarke and Charles W. Mulford},
  year={2010}
}
SYNOPSIS: Accountants have historically distanced themselves from the concept of negative goodwill on the premise that bargain purchases should not take place in the presence of efficient securities markets. This position has been a powerful influence on the accounting for negative goodwill for over half a century. However, in line with the expansion of fair value accounting, the latest accounting standard that addresses negative goodwill, SFAS No. 141(R), Business Combinations (FASB 2007… CONTINUE READING