Negative goodwill: An M&A “fix” that doesn't work

Research output: Contribution to journalArticlepeer-review

5 Scopus citations


The often-confusing rules for accounting for business combinations have a huge impact on M&A activity. To curb abuses, those rules were recently changed—and may be changed again. But the author finds that solving one problem only creates others.

Original languageEnglish (US)
Pages (from-to)47-50
Number of pages4
JournalJournal of Corporate Accounting and Finance
Issue number2
StatePublished - Jan 1 2005

All Science Journal Classification (ASJC) codes

  • Accounting
  • Economics, Econometrics and Finance(all)


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