Results 21 to 30 of about 233,863 (283)

Two Sets of Boundary Conditions in Cyclical Systems with Goodwill in Capitalization

Foundations, 2023
Mathematical analysis is conducted on cyclical systems with goodwill in capitalization. Proportional goodwill vanishes with vanishing tangible value.
Petri P. Kärenlampi
doaj   +1 more source

A Joint Dynamic Pricing, Advertising, and Production Model with Inventory-Level-Dependent Goodwill

Discrete Dynamics in Nature and Society, 2020
Inventory level has a significant impact on the goodwill of products to customers, which seldom becomes the focus of previous studies. In this paper, joint dynamic pricing, advertising, and production decision-making problem is investigated, where the ...
Yongzhao Wang, Liqun Wei, Jianxiong Zhang   +2 more
doaj   +1 more source

Accounting for Goodwill: An Examination of Factors Influencing Management Preferences [PDF]

, 2000
—This paper investigates factors that influenced the position of managements of UK-listed companies in the heated debate that surrrounded proposals for a new standard on goodwill accounting, i.e.
Gore, Pelham, Taib, F, Taylor, Paul
core   +1 more source

Koersreacties op aankondigingen van goodwill impairments in Nederland [PDF]

MAB, 2004
De boekjaren 2001 en 2002 hebben zich gekenmerkt door miljardenverliezen van grote beursondernemingen door afboekingen op aangekochte goodwill. De nieuwe regelgeving omtrent de verwerking van goodwill in de jaarrekening volgens US GAAP heeft de ...
S. P. Van Triest, J. Weimer
doaj   +3 more sources

Measuring of Goodwill in Non-profit Organizations under the conditions of Globalization: The Case of Slovak Republic [PDF]

SHS Web of Conferences, 2021
Research background: Both the creation and quantification of goodwill are interdisciplinary issues affecting accounting, economics, law, marketing, sociology and human resources.
Podhorska Ivana
doaj   +1 more source

Governance or reputation? Flexible tax enforcement and excess goodwill: Evidence from the taxpaying credit rating system in China

China Journal of Accounting Research, 2023
This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually collected data on taxpaying credit rating in China from 2014 to 2021.
Jingbo Luo, Chun Guo
doaj   +1 more source

Factors Explaining Management Preferences of Accounting for Goodwill Prior to the Implementation of IFRS 3: A Cross-Country Study

Gadjah Mada International Journal of Business, 2006
This study provides evidence on the cross sectional relationship between firm economic variables and management preferences in the selection of an accounting technique for goodwill.
Emita W. Astami
doaj   +1 more source

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   +1 more source

The Value Relevance of Reported Goodwill [PDF]

پژوهش‌های تجربی حسابداری, 2013
Purpose – The purpose of this paper is to investigate the value relevance of the goodwill reported in the consolidated financial statements of all non-finance companies listed on the Tehran Stock Exchange from 2006 to 2011.
Ali Rahmani, Mahsa Ghasemi
doaj   +1 more source

Resistance to institutional change through decoupling [PDF]

, 2015
This study aims to understand how organisation cope with institutional pressures caused by the implementation of IFRS 3 Business Combinations. Applying an institutional theory, this study proposes that companies might resist the implementation of an ...
Abdul Majid, Jamaliah, Che Adam, Noriah
core   +2 more sources