Does amortization of goodwill effect on companies' profits and future cash flows?

The International Accounting Standards Board (IASB) will discuss whether or not accounting rules for M&A change, and it plans to draw a conclusion in 2021. In view of this fact, it is considered that a series of large M&A have significant effects on corporate earnings worldwide. This paper e...

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Bibliographic Details
Main Author: Kazuhiko Kobori
Format: Article
Language:English
Published: Ümit Hacıoğlu 2020-09-01
Series:International Journal of Research In Business and Social Science
Subjects:
Online Access:https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/842