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Discrete Dynamics in Nature and Society, 2022 The problem of goodwill bubbles is an important issue concerned by the current capital market. It is of great significance to explore the influencing factors of goodwill bubbles for effectively inhibiting goodwill bubbles and preventing and resolving ...
Congcong Wang +2 more
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The relationship between goodwill and capital structure and the moderating effect of financial market development [PDF]
Journal of Economics Finance and Administrative Science, 2023 Purpose – This study empirically investigates the relationship between goodwill assets and capital structure (i.e. debt ratio) of firms and the moderating effect of financial market development on the relationship between goodwill assets and capital ...
Oli Ahad Thakur +4 more
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Do goodwill impairments affect audit opinions? Evidence from China
China Journal of Accounting Research, 2021 There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm’s financial position and profitability give reason to doubt ...
Ziye He, Dong Chen, Jianxin Tang
doaj +2 more sources
China Journal of Accounting Research, 2020 The rapidly increasing volume of goodwill assets in the capital market generates potential risks due to the possibility of an untimely recognition of goodwill impairment.
Hongwen Han, Qingquan Tang
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Verantwoording van goodwill bij overnames: purchased goodwill dan wel full goodwill [PDF]
MAB, 2008 In verband met de in de toekomst geldende IFRS 3 – naar verwachting ingaande 1 januari 2009 – waarin naast ‘purchased goodwill’-verantwoording ook ‘full goodwill’- verantwoording als mogelijkheid komt, wordt hierop in deze bijdrage ingegaan.
Hans Beckman
doaj +5 more sources
It's dark under the lamp? The moderating role of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment. [PDF]
PLoS ONEThis study examines the influence of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment, considering the perspective of performance compensation commitment.
Qiandan Deng
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’Gekochte goodwill’ en zelfgevormde goodwill [PDF]
MAB, 1993 R. P. C. Cornelisse
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Cogent Business & Management, 2023 This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in previous studies are only suitable to a limited extent for measuring the growth potentials through M&A.
Ruben Just, Dirk Honold, Reinhard Meckl
semanticscholar +1 more source
Journal of Eastern European and Central Asian Research, 2023 The Chinese capital market created a large amount of goodwill assets after several waves of mergers, acquisitions, and restructuring. The potential risks posed by these goodwill assets to the continued stable development of the business during subsequent
Xiaoqing Zhao, J. Tham, Qing Mu
semanticscholar +1 more source
Surgical Case Reports, 2023 Background Surgical resection plays a critical role in the curative therapy of patients with gallbladder cancer. However, extended resection for locally advanced gallbladder cancer is a controversial procedure because of the high operative morbidity ...
Chisato Takagi +6 more
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