La norme IFRS 3 a-t-elle amélioré le contenu informatif du goodwill ?

Abstract

This study aims at investigating the effect of goodwill accounting on the usefullness of earnings data as an indicator of share value for a large sample of french listed companies over the 2001-05 period. This issue is of special interest because, since the first January 2005, the IASB issued the IFRS N? 3 which modifies the method of accounting for goodwill from systematic amortization of goodwill to an approach that requires annual testing for impairment. Our results suggest that the goodwill impairment is not a best appropriate accounting treatment than amortization for conveying information about firm value.