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The Information Content and Timeliness of Fair Value - SMU

The Information Content and Timeliness of Fair Value - SMU 2025

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The document examines the impact of fair value accounting, specifically SFAS 142, on the information content and timeliness of goodwill write-offs. It finds that while goodwill write-offs generally lead to negative stock market reactions, the changes introduced by SFAS 142 do not significantly alter their information content or timeliness. The study highlights that larger and less complex firms experience more significant market reactions to write-offs compared to smaller or more complex firms. Additionally, it suggests that during the transition to SFAS 142, many firms strategically wrote off non-impaired goodwill to present a conservative balance sheet, rather than catching up on past impairments.

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