We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Academic Research Briefs.
- Authors
Lohrey, Peter L.
- Abstract
This article summarizes a study by Brad Mikus on the relationship between target value uncertainty (TVU) and goodwill impairment in acquisitions. The study found that mispricing due to TVU can lead to goodwill impairment, and this risk is more sensitive for private targets compared to public targets. The study used audited financial statements of private targets from the SEC to create a dataset of purchase price multiples (PPMs). The article provides tables and statistics related to business valuation and goodwill impairment in the context of acquisitions, which are useful for understanding the factors and characteristics associated with goodwill impairment in acquisitions.
- Subjects
UNIVERSITY research; AUDITED financial statements; FORENSIC accounting; CAREER development; ABNORMAL returns; GOODWILL (Commerce); CORPORATE profits
- Publication
Value Examiner, 2024, p22
- ISSN
1094-3137
- Publication type
Article