Please use this identifier to cite or link to this item: https://hdl.handle.net/11000/31759
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dc.contributor.authorAmorós Martínez, Araceli-
dc.contributor.authorCavero Rubio, José Antonio-
dc.contributor.authorGonzáles Morales, Mónica-
dc.contributor.otherDepartamentos de la UMH::Estudios Económicos y Financieroses_ES
dc.date.accessioned2024-03-18T07:31:00Z-
dc.date.available2024-03-18T07:31:00Z-
dc.date.created2022-09-15-
dc.identifier.citationAccounting 9 (2023) 17–44es_ES
dc.identifier.issn2369-7393-
dc.identifier.issn2369-7407-
dc.identifier.urihttps://hdl.handle.net/11000/31759-
dc.description.abstractThis paper critically reviews the main empirical research on goodwill accounting with the purpose of informing and contributing to current debates: the application of a systematic amortisation plus an impairment when required (amortisation model) or an annual impairmentonly test (impairment model). Using the main databases (ABI inform, ProQuest Central, Emerald, Science Direct, Scopus and Google Scholar), this critical review highlights the difficulty to resolve doubts at this stage. Arguments for and against the amortisation and impairment models are found. Nevertheless, going back to a systematic amortisation does not seem to be the solution but the impairment test model is eliminated. We also note that there is more room for improvement of the impairment model. Thus, we provide some guidelines and recommendations to improve it. Finally, we find that further investigation can be carried out to fill the gaps identified in the literature and we make recommendations for future research projects.es_ES
dc.formatapplication/pdfes_ES
dc.format.extent28es_ES
dc.language.isoenges_ES
dc.publisherGrowing Sciencees_ES
dc.rightsinfo:eu-repo/semantics/openAccesses_ES
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectGoodwilles_ES
dc.subjectImpairment testes_ES
dc.subjectSystematic amortisationes_ES
dc.subjectintangible assetses_ES
dc.subjectInternational accountinges_ES
dc.subject.otherCDU::3 - Ciencias sociales::33 - Economíaes_ES
dc.titleAccounting for goodwill: A literature reviewes_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.relation.publisherversionhttps://doi.org/10.5267/j.ac.2022.9.003es_ES
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Artículos Estudios Económicos y Financieros


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