Results 301 to 310 of about 240,546 (347)

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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Goodwill

American Journal of Orthodontics and Dentofacial Orthopedics, 2005
Laurance Jerrold, Kenneth Richards
openaire   +2 more sources

Hunting goodwill: Personal goodwill as property in corporate acquisitions

Journal of Corporate Accounting & Finance, 2011
AbstractIn today's economy, it's more important than ever to examine the tax planning strategies for any corporate acquisition. Poor tax planning for goodwill acquired in an unwise acquisition can lead to a loss in value overnight! And if that happens, a company may have to write it off against earnings. In the worst case, a company might have to write
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Goodwill

2004
van Helleman, J., Klaassen, J.
  +5 more sources

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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The cost of goodwill

British Dental Journal, 1990
openaire   +2 more sources

Goodwill

The Journal of the American Dental Association, 1981
openaire   +1 more source

COVID-19 Pandemic and Firm-level Cash Holding—Moderating Effect of Goodwill and Goodwill Impairment

Emerging Markets Finance and Trade, 2020
Huayu Shen
exaly