The Impact of IFRS Goodwill Reporting on Financial Analysts' Equity Valuation Judgements: Some Experimental Evidence (Digest Summary): N. Hellman, P. Andersson & E. Fröberg, Accounting & Finance, Vol. 56, No. 1 (March 2016), 113-157

Research output: Contribution to specialist publicationBook/Film/Article review


Under time pressure, experimental subjects attached a higher valuation to acquiring firms when the takeover premium was allocated to goodwill than when it was allocated to amortizable and identifiable intangible assets.
Original languageEnglish
Specialist publicationCFA Digest
PublisherCFA Institute
Publication statusPublished - Aug 2016

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