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The Study on the Impact of the Account Age of Goodwill on Enterprise Value
Chemical Engineering Transactions, 2015 With the further development of economic globalization, the enterprise reorganization by merger andacquisition has increasingly become the important means of strategic development of many multinational companies.
L. Xiao, X.H. Li
doaj +1 more source
Методики визначення вартості гудвілу [PDF]
, 2012 У статті досліджене визначення гудвіла, що виникає вчасно купівлі-продажу підприємства. Обґрунтовано доцільність оцінки гудвіла як вартості нематеріальних активів, не відображених у бухгалтерському балансі.
Гоц, Л. М.
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International Studies of Economics, EarlyView.ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi +3 more
wiley +1 more source
THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY [PDF]
The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items.
Cunningham Garry M. +3 more
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Gratitude, self-interest, and love [PDF]
, 2014 Cataloged from PDF version of article.Gratitude is usually conceived as a uniquely appropriate response to goodwill. A grateful person is bound to reward an act of goodwill in some appropriately proportionate way.
Berkovski, S.
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Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min +2 more
wiley +1 more source
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2017 This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable
Deddy Kurniawansyah
doaj
Issues on recognition, measurement and impairment of goodwill [PDF]
Investors and their advisers have to asses how the activities of the acquirer and its acquired business develop following a business combination. Due to a complexity of business activities this is a challenging exercise.
Bunea-Bontaş, Cristina Aurora +1 more
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, 2013 In lieu of an abstract, below is the first paragraph of the paper. Goodwill has become an increasingly larger portion of the assets transferred to a company during an acquisition.
Bennett, Julie
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Goodwill: an analysis of concepts used in scientific works [PDF]
, 2010 A literatura contábil considera que o goodwill representa a diferença entre o valor da empresa e o seu patrimônio líquido avaliado a valores de mercado. A utilização de um conceito divergente desse, na elaboração de pesquisas teóricas ou empíricas, pode ...
ALMEIDA, Diana Lúcia de +3 more
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