2017 Fiscal Year Final Research Report
Value relevance of goodwill and impairment loss in difference of segment performance
| Project/Area Number |
16K17223
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Saga University |
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Principal Investigator |
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| Project Period (FY) |
2016-04-01 – 2018-03-31
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| Keywords | のれん / 減損会計 / セグメント情報 / 価値関連性 / 財務会計 |
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| Outline of Final Research Achievements |
In this research, we analyzed whether there is a difference in value relevance between goodwill amount and impairment loss amount in each segment due to difference in segment performance. As a result, it was shown that the greater the number of segments that account for goodwill and impairment loss, the stronger the relevance to investor decision-making. In addition, we also clarified that the impact on the corporate value of goodwill is greater for reporting segments with higher segment ROA.
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| Free Research Field |
会計学
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