Results 11 to 20 of about 233,863 (283)
Complexity, 2021 There is a large amount of goodwill recognition and goodwill impairment. These characteristics would trigger stock price fluctuation. Hence, stakeholders will increase holdings to mitigate the volatility of stock prices.
Xiaofang Tan +3 more
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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
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A Comparative Analysis of the Nature and Verdict of Goodwill in Iranian Civil Law and Sunni Jurisprudence [PDF]
مطالعات فقه و حقوق اسلامی, 2023 Sunni scholars maintain two different perspectives on goodwill: A group has validated it based on the tradition and religious expediency; others have regarded it as illegal according to its lack of religious documentation and its negative consequences ...
salem afsari, Soheila Rostami
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Goodwill impairment, M&A, and industry development—Empirical evidence from listed companies in China
PLoS ONE, 2023 Goodwill has been a controversial issue in China since 2007 when the new accounting standards changed the subsequent measurement of goodwill from periodic amortization to impairment testing.
Yadi Wen
doaj +2 more sources
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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Goodwill and Its Effect on Share Price of Manufacturing and Nonmanufacturing Companies
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2020 This research examines how goodwill is relevant to share price on a sample of European companies with goodwill. The dataset includes 7,253 European companies broken down by sector according to the NACE classification in the period 2009–2017.
Martin Kedron
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Has Goodwill Become More Relevant After IFRS Convergence in Indonesia?
Journal of Accounting and Investment, 2018 This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence ...
Ersa Tri Wahyuni +2 more
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Entities Assessment Methods Based on the Notion of Goodwill
CECCAR Business Review, 2023 In the last period we notice a special importance rightly given to goodwill, especially in terms of moral value. Thus, in accounting, goodwill is an intangible asset associated with a business combination.
Dorina PLESCACI
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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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BMC Medical Informatics and Decision Making, 2022 Purpose Predictively diagnosing infectious diseases helps in providing better treatment and enhances the prevention and control of such diseases. This study uses actual data from a hospital.
Mengying Wang +4 more
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