Results 21 to 30 of about 25,634 (302)
Has damage from goodwill impairment grown in China? Analysis and response
China Journal of Accounting Studies, 2021 From the perspective of high-quality acquirers (with generated goodwill), this study analyses the conflicting issues in the formation, recognition and subsequent measurement of goodwill and finds that good enterprises are not willing to make a timely ...
Yan Wang, Tao Li, Deli Wang, Kun Liu
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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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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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Journal of Economic Theory, 2019 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Aditya Kuvalekar +2 more
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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
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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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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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BMJ, 1997 Professor Cleaton-Jones nicely sets out the difficulty facing research ethics committees. It seems quite obvious that drug companies should be asked to guarantee the ongoing supply of the full regimen of drugs used in a clinical trial for just so long as those drugs are proving to be of benefit to the particular subjects.
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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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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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