Results 21 to 30 of about 250,786 (330)
Advertising, goodwill, and the Veblen effect
European Journal of Operational Research, 2021 The increase of demand in price, an exception to the law of demand, is known as the Veblen effect. In this work, we consider a profit maximizing monopoly which by means of advertising impacts the price-demand relationship.
Régis Y. Chenavaz, A. Eynan
semanticscholar +1 more source
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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Framing accounting for goodwill: Intractable controversies between users and standard setters
Critical Perspectives on Accounting, 2021 How to account for goodwill arising from business combinations has proven to be one the most controversial topics for the standardisation, preparation, and audit of financial reports. Given its contested nature, and recent debates about improper goodwill
Sylvain Durocher, O. Georgiou
semanticscholar +1 more source
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
Teorie vědy, 2013 Bacha na analogie Abstrakt: Tato recenzní studie sleduje analogii, na níž založil svoji metodu bádání i psaní Douglas R. Hofstadter v knize Gödel, Escher, Bach (Praha: Argo - Dokořán 2012, 830 s.). Proti Hofstadterovu pojetí analogie, kromě
Alena Hönigová, Jaroslav Mestek
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Narrative disclosure quality and the timeliness of goodwill impairments
, 2021 This paper studies the relation between the quality of corporate narrative disclosure and the timeliness of goodwill impairments. We combine five measures of the linguistic content of annual report narratives to generate a proxy for narrative disclosure ...
G. Iatridis, Kostas Pappas, M. Walker
semanticscholar +1 more source
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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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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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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