Results 1 to 10 of about 240,546 (347)
The stochastic goodwill problem [PDF]
SSRN Electronic Journal, 2005 Stochastic control problems related to optimal advertising under uncertainty are considered. In particular, we determine the optimal strategies for the problem of maximizing the utility of goodwill at launch time and minimizing the disutility of a stream
Marinelli, Carlo
core +4 more sources
Peer effect in the initial recognition of goodwill
China Journal of Accounting Research, 2020 This study investigates the peer effect in the initial recognition of goodwill. We find that firms imitate their peers in the initial recognition of goodwill.
Liping Xu +3 more
exaly +3 more sources
Evidence on the use of unverifiable estimates in required goodwill impairment [PDF]
Review of Accounting Studies, 2012 SFAS 142 requires managers to estimate the current fair value of goodwill to determine goodwill write-offs. In promulgating the standard, the FASB predicted managers will, on average, use the fair value estimates to convey private information on future ...
Ramanna, Karthik, Watts, Ross L.
exaly +3 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
doaj +2 more sources
’Gekochte goodwill’ en zelfgevormde goodwill [PDF]
MAB, 1993 R. P. C. Cornelisse
doaj +4 more sources
The Unique Benefits of Treating Personal Goodwill as Property in Corporate Acquisitions
, 2005 Corporate acquisition talks may not get far if buyer and seller disagree over transaction structure, which can have significant after-tax effects. But the parties may have overlooked an item that, due to its potential tax treatment, could be the key to ...
Ibrahim, Darian M.
core +2 more sources
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 +6 more sources
A review of research performed on the approach to the subsequent measurement of goodwill
Journal of Economic and Financial SciencesOrientation: By taking stock of goodwill accounting literature, the article identifies key themes and highlights the lack of innovation in goodwill and intangibles’ accounting evolution.
Humnaaz Jhavary +2 more
doaj +3 more sources
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
doaj +1 more source
Did the Accounting for Goodwill Create a Bubble?
The Indonesian Journal of Accounting Research, 2021 This article investigates the accounting standards changes related to business acquisitions and the impact of those changes on the reported goodwill in the past 50 years.
Bingyi Chen +2 more
doaj +1 more source