Value Relevance of Goodwill Amortization and Financial Leverage

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NOURANI HOSSEIN; KHODAMIPOUR AHMAD; Pour Heydari Omid

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Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:9 | Issue:34 Page(s): 367-391

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Information Journal Paper

Title

Value Relevance of Goodwill Amortization and Financial Leverage

Author(s)

NOURANI HOSSEIN | KHODAMIPOUR AHMAD | Pour Heydari Omid | Issue Writer Certificate

Keywords

Goodwill AmortizationQ1

Market CapitalizationQ2

Financial LeverageQ2

Goodwill ImpairmentsQ1

Abstract

In recent years, intangible assets have received an increasing importance and considered as a valuable factor from the scientific communities and high-level executives. One of these assets is goodwill that its amortization in Iran is different from what included in international standards. The difference in amortization of these valuable assets which may also have value relevance, seems to be an important issue. Accordingly, this study examines the value relevance of Goodwill Amortization and effects of Financial Leverage on it, considering both international and Iranian standards. The research population included 70 firms listed in Tehran Stock Exchange during the period from 2008 to 2017. To test hypotheses, the multivariate linear regression using the pooled and panel data is applied. Results show that there is a significant negative relation between Goodwill Amortization according to Iranian standards as well as international standards and Market Capitalization. Moreover, findings indicate that Goodwill Amortization based on international standards has more power to explain stock Market Capitalization than Goodwill Amortization based on Iranian standards. Also, results show that Financial Leverage has a significant effect on the relation between Goodwill Amortization and stock Market Capitalization, according to both international and Iranian standards.

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APA: Copy

NOURANI, HOSSEIN, KHODAMIPOUR, AHMAD, & Pour Heydari, Omid. (2020). Value Relevance of Goodwill Amortization and Financial Leverage. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(34 ), 367-391. SID. https://sid.ir/paper/402021/en

Vancouver: Copy

NOURANI HOSSEIN, KHODAMIPOUR AHMAD, Pour Heydari Omid. Value Relevance of Goodwill Amortization and Financial Leverage. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;9(34 ):367-391. Available from: https://sid.ir/paper/402021/en

IEEE: Copy

HOSSEIN NOURANI, AHMAD KHODAMIPOUR, and Omid Pour Heydari, “Value Relevance of Goodwill Amortization and Financial Leverage,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 34 , pp. 367–391, 2020, [Online]. Available: https://sid.ir/paper/402021/en

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