id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajm-1763	Lohrey, Peter L.; DiGabriele, James A.; Nicholson, Joseph	A Risk Assessment of Intangible Asset Valuation: The Post-Hoc Association between Goodwill Impairments and Risk Hazards in Mergers and Acquisitions	2017	13	.pdf	application/pdf	6581	362	51	The Ramanna and Watts (2012), study was one of the first to tie goodwill impairments with the financial aspects of acquisitions for which goodwill was paid, which in turn, provides an understanding of the causes of goodwill impairment. Hence, the relationship of market capitalization as it relates to goodwill restatements has yet to be investigated as being a risk hazard.	cache/ajm-1763.pdf	txt/ajm-1763.txt