7Jennings Ross,Le ClereMarc J,Thompson Robert B.Goodwill Amortization and the Usefulness of Earnings[J].Financial Analysts Journal,Vol.57,No.5,20-28,September/October 2001.
8Ramanna K,Watts R.Evidence from goodwill nonimpairments on effects of unverifiable fair-value accounting[R].Working paper,Harvard Business School,2008.
9Pascale Lapointe-Antunes,Denis Cormier,Michel Magnan.Value relevance and timeliness of transitional goodwill-impairment losses:Evidence from Canada[J].The International Journal of Accounting,2009,44(1):56-78.
10Bens D,Heltzer W.The information content and timeliness of fair value accounting:an examination of goodwill write-offs before,during and after implementation of SFAS 142[R].Working Paper:University of Chicago,2004.