2022 Fiscal Year Final Research Report
Procyclicality of goodwill permanent retention
| Project/Area Number |
17K13827
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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 | Gakushuin University |
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Principal Investigator |
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| Project Period (FY) |
2017-04-01 – 2021-03-31
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| Keywords | Goodwill / Intangible assets / Accounting / Financial Reporting / Accounting History |
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| Outline of Final Research Achievements |
Starting from the history of goodwill, this research has evolved into a large-scale survey of disclosure practices of intangible assets. It has been published and presented in international and domestic venues. Since 2021, investigation is jointly pursued with the EAA working group on intangibles.
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| Free Research Field |
Accounting
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| Academic Significance and Societal Importance of the Research Achievements |
The scientific contribution is twofold: historical perspective on accounting for goodwill in the US and France; international survey on the disclosure of intangibles in the pharmaceutical industry. A comment letter from the EAA was sent to EFRAG based on this research.
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