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Is older goodwill value relevant? [PDF]

Accounting and Finance, 2006
Although previous research has generally found that goodwill reported in firms' financial reports is relevant to equity valuation, no known studies have directly examined whether the value-relevance of purchased goodwill holds as it ages. We examine this
Martin Bugeja, Natalie Gallery
exaly   +2 more sources

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The season of goodwill

Accident and Emergency Nursing, 1994
Abstract I feel that the survival of this patient was due to a number of factors: 1. 1. The scoop and run policy was the most appropriate in this case. 2. 2. The cooperation between the ambulance crews and the hospital staff allowed the patient to receive prompt efficient care.
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Debating goodwill

British Dental Journal, 1994
Despite its intangible and ephemeral nature, goodwill, alongside the building, equipment, and fixtures and fittings, is now accepted as one of the four principal elements in the valuation of any established dental practice.
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Accounting for Goodwill

2009
The economic reality of the present years is more and more characterized by the difference existing between the value that markets assign to firms and their book value. What is this difference? Where does it originates?This book is aimed at describing how this difference can find an explanation into the intangibles of firms, i.e in that greater value ...
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Goodwill und Goodwill-Transfer

1985
Als Goodwill bezeichnen wir das „Vertrauenskapital“, uber das eine Unternehmung bei ihren aktuellen und potentiellen Kunden verfugt. In der Literatur finden sich unterschiedliche Begriffe, die den gleichen oder sehr ahnliche Sachverhalte ansprechen, wie etwa „akquisitorisches Potential“ (Gutenberg 1976), „Firmenimage“ (Bergler 1963, Johannsen 1971 ...
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When is Goodwill not Goodwill? The Accounting and Taxation Implications

Australian Accounting Review, 2002
Courts have encountered perplexing questions about the definition and valuation of goodwill which have significant tax implications. This paper compares the treatment of goodwill from accounting and taxation perspectives. It examines two recent Australian court decisions concerned with the concept of goodwill and finds there are still several areas of ...
Hanlon, Christopher Dean., Nethercott, Les.   +1 more
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Informative and Goodwill Advertising

The Review of Economics and Statistics, 1974
T HIS paper attempts to show that there is merit in the long-standing but much abused distinction between 'informative' and other types of advertising, and that this difference is revealed in a differential effect on economic performance. After a brief literature survey, section II develops a theoretical distinction between informative and goodwill ...
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Value relevance of goodwill and goodwill disclosure

The IFRS accounting treatment of externally generated goodwill has been discussed and criticized for an extensive period. This study is part of the wider discussion regarding goodwill and has the purpose of finding correlations between the market valuation of a company and mandatory disclosure related to goodwill and goodwill numbers.
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Goodwill

American Journal of Orthodontics and Dentofacial Orthopedics, 2005
Laurance Jerrold, Kenneth Richards
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