Literatura académica sobre el tema "Goodwill"
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Artículos de revistas sobre el tema "Goodwill"
Pechlivanidis, Eleftherios, Dimitrios Ginoglou y Panagiotis Barmpoutis. "Debt crisis, age and value relevance of goodwill: evidence from Greece". International Journal of Accounting & Information Management 30, n.º 2 (22 de febrero de 2022): 189–210. http://dx.doi.org/10.1108/ijaim-10-2021-0215.
Texto completoCornelisse, R. P. C. "’Gekochte goodwill’ en zelfgevormde goodwill". Maandblad Voor Accountancy en Bedrijfseconomie 67, n.º 9 (1 de septiembre de 1993): 426–30. http://dx.doi.org/10.5117/mab.67.21643.
Texto completoJerrold, Laurance y Kenneth Richards. "Goodwill". American Journal of Orthodontics and Dentofacial Orthopedics 127, n.º 3 (marzo de 2005): 389–92. http://dx.doi.org/10.1016/j.ajodo.2004.12.005.
Texto completoHIGSON, CHRIS. "GOODWILL". British Accounting Review 30, n.º 2 (junio de 1998): 141–58. http://dx.doi.org/10.1006/bare.1997.0059.
Texto completoBeckman, Hans. "Verantwoording van goodwill bij overnames: purchased goodwill dan wel full goodwill". Maandblad Voor Accountancy en Bedrijfseconomie 82, n.º 1 (1 de enero de 2008): 15–24. http://dx.doi.org/10.5117/mab.82.10857.
Texto completoVogt, Mara, Caroline Sulzbach Pletsch, Vania Regina Morás y Roberto Carlos Klann. "Determinants of Goodwill Impairment Loss Recognition". Revista Contabilidade & Finanças 27, n.º 72 (18 de agosto de 2016): 349–62. http://dx.doi.org/10.1590/1808-057x201602010.
Texto completoKümpel, Thomas y René Pollmann. "Bedeutung des Goodwill als Bilanzposition". Der Betriebswirt: Volume 56, Issue 4 56, n.º 4 (30 de noviembre de 2015): 20–27. http://dx.doi.org/10.3790/dbw.56.4.20.
Texto completoNapitupulu, Daniel y Hutabirini A. E. "GOODWILL HUNTING". Jurnal Akuntansi dan Keuangan Indonesia 1, n.º 1 (2004): 26–37. http://dx.doi.org/10.21002/jaki.2004.03.
Texto completoMorley, I. "Debating goodwill". British Dental Journal 176, n.º 11 (junio de 1994): 409–10. http://dx.doi.org/10.1038/sj.bdj.4808464.
Texto completoBudimir, Nemanja. "Balancing goodwill". Ekonomija: teorija i praksa 7, n.º 4 (2014): 69–89. http://dx.doi.org/10.5937/etp1404069b.
Texto completoTesis sobre el tema "Goodwill"
Rasmussen, Christian E. "Goodwill efter internationale regnskabsstandarder = Goodwill /". Aarhus : Institut for Økonomi, Aarhus Universitet, 2008. http://mit.econ.au.dk/Library/Specialer/2008/20000543.pdf.
Texto completoRejthar, Jan. "Goodwill". Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-900.
Texto completoJansson, Joakim y Jacob Niklasson. "Vad kommunicerar goodwill? : Olika aktörers syn på goodwill". Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-28301.
Texto completoGoodwill is an accounting concept that arises with acquisitions and is recognized in a company’s balance sheet. Goodwill occurs when a company acquires a unit where the actual value exceeds the net assets, which means that goodwill is a residual. The value of goodwill should reflect the future economic benefits created by the acquisition. If the future does not generate the economic benefits that were predicted by the acquisition, the company has to do an impairment of goodwill which will be an expense in the company’s income statement. The thesis purpose is to gain a clearer understanding of goodwill and examine how well the accounting rules of goodwill prevent an individual's self-interest. In this survey, seven respondents from four different stakeholder’s were interviewed to determine whether goodwill has a variety of meanings. The choice of using different stakeholder’s is also to create an overall picture of goodwill. The conclusion of the survey shows that an individual may act on their own interests because goodwill is an end product of assumptions. The thesis shows thereby that reporting of goodwill is flawed and a requirement should be introduced. This requirement means a company may not possess an excessive goodwill, where the limit is a percentage of the company's total assets.
Nuay, Simon y Peter Franzen. "Goodwill : Granskningsproblematik?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20106.
Texto completoNikodijevic, Marko y Sanja Milosavljevic. "Nedskrivning av goodwill : Företagens antagande bakom nedskrivningsprövning av goodwill". Thesis, Södertörn University College, School of Business Studies, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-3616.
Texto completoLjungberg, Caroline y Nisha Kurt. "Goodwill : Revisorers perspektiv vid granskning av nedskrivningstester av goodwill". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-143991.
Texto completoWestman, Per y Simon Widholm. "Goodwill, en tickande bomb? : Stora nedskrivningar av Goodwill under lågkonjunktur". Thesis, Mittuniversitetet, Institutionen för samhällsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-11338.
Texto completoNorfeldt, Oskar y Åkesson Jon. "Goodwill Hunting : En studie om resultatmanipulering i samband med goodwill". Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-123943.
Texto completoAndersson, Eric y Johan Jeppsson. "Goodwill som en resultatjusterare : påverkar ledningens handlingsutrymme redovisningen av goodwill?" Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18814.
Texto completoSince year 2005 all Swedish listed companies has to present their financials and accountingaccording to the standard IFRS. This has allowed the management to make subjectiveinterpretations, which in turn has elaborated opportunities to influence the accounting. Thosepossibilities can be explained by Agency Theory and Positive Accounting Theory, which presumethe management acting opportunistically, in order to maximize self-interest. Management tend tomanipulate companies accounting, whereof goodwill can be used as an adjuster of results.The thesis disambiguate how management discretion affect companies accounting of goodwill,contingent of the organizational level. The thesis hypothesis elaborates thru factors of theorganizational level, which are also tested in order to see how the variables affect businesscorporations accounting of goodwill. A positive research philosophy is used in order to analyze thethesis purpose. The data collection has been accomplished using the company's annual reports.The thesis results indicates that the higher debt and stronger concentration of ownership, the lessamount goodwill is accounted. If companies has a lower debt and weaker concentration ofownership, it increases management discretion and thereby a potentially higher amount of goodwill.The thesis contribute to knowledge about managing goodwill and that management discretion hasa potentially impact on the accounting of goodwill. Finally, the thesis contributes to increasedopportunities to compare the thesis results with previous studies, which may result in the ownersbeing able to get more knowledge of how they best reduce management discretion and itsopportunistically decisions.
Turpeenoja, Mattiasson Maria y Sandra Vainikka. "Nedskrivning av goodwill". Thesis, Södertörn University College, School of Business Studies, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-3608.
Texto completoLibros sobre el tema "Goodwill"
Ibrahim, R. R. The goodwill debate. Manchester: UMIST, 1996.
Buscar texto completoSimon, Hermann. Goodwill und Marketingstrategie. Wiesbaden: Gabler Verlag, 1985. http://dx.doi.org/10.1007/978-3-322-85656-2.
Texto completoAccounting for goodwill. New York: Routledge, 2009.
Buscar texto completoUnited States. General Accounting Office. General Government Division, ed. Qualifying supervisory goodwill. Washington, D.C: The Office, 1992.
Buscar texto completoSimon, Hermann. Goodwill und Marketingstrategie. Wiesbaden: Gabler, 1985.
Buscar texto completoInstitute of Chartered Accountants in England and Wales. Accounting for goodwill. London: The Institute, 1989.
Buscar texto completoA, Russell y Chartered Association of Certified Accountants., eds. Accounting for goodwill. London: Certified Accountant Publications, 1989.
Buscar texto completoUnited States. General Accounting Office. General Government Division. Qualifying supervisory goodwill. Washington, D.C: The Office, 1992.
Buscar texto completoFrost, Brian. Goodwill on fire. London: Hodder & Stoughton, 1996.
Buscar texto completoT, Msimang C. y Cooke I. S, eds. King of goodwill: The authorised biography of King Goodwill Zwelithini kaBhekuzulu. Cape Town: Nasou Via Afrika, 2003.
Buscar texto completoCapítulos de libros sobre el tema "Goodwill"
Simon, Hermann. "Goodwill und Goodwill-Transfer". En Goodwill und Marketingstrategie, 15–23. Wiesbaden: Gabler Verlag, 1985. http://dx.doi.org/10.1007/978-3-322-85656-2_1.
Texto completoDonaldson, T. H. "Goodwill". En The Treatment of Intangibles, 15–31. London: Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-22484-5_2.
Texto completoMoro Visconti, Roberto. "Goodwill Valuation". En The Valuation of Digital Intangibles, 425–48. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36918-7_17.
Texto completoWalker, Mark. "Goodwill Ambassadors". En Nazi Science, 153–81. Boston, MA: Springer US, 1995. http://dx.doi.org/10.1007/978-1-4899-6074-0_7.
Texto completoMoro-Visconti, Roberto. "Goodwill Valuation". En Augmented Corporate Valuation, 109–32. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-97117-5_4.
Texto completoDodge, Roy. "Accounting for goodwill". En The Concise Guide to Accounting Standards, 141–48. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-7096-1_21.
Texto completoGriffiths, Ian. "Brands and Goodwill". En New Creative Accounting, 161–77. London: Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_12.
Texto completoSimon, Hermann. "Goodwill und Käuferverhalten". En Goodwill und Marketingstrategie, 24–44. Wiesbaden: Gabler Verlag, 1985. http://dx.doi.org/10.1007/978-3-322-85656-2_2.
Texto completoMoro-Visconti, Roberto. "Digital Goodwill Valuation". En The Valuation of Digital Intangibles, 615–39. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-09237-4_21.
Texto completoSimon, Hermann. "Die Marketingstrategie bei dynamischproduktübergreifendem Goodwill-Transfer". En Goodwill und Marketingstrategie, 168–82. Wiesbaden: Gabler Verlag, 1985. http://dx.doi.org/10.1007/978-3-322-85656-2_10.
Texto completoActas de conferencias sobre el tema "Goodwill"
Burukina, Olga A., Nikolai Lyasnikov, Mihail Dudin y Evgenia Frolova. "UNIVERSITY GOODWILL AND ITS VALUATION". En 11th International Conference on Education and New Learning Technologies. IATED, 2019. http://dx.doi.org/10.21125/edulearn.2019.2510.
Texto completoBansal, S. y C. Hota. "Goodwill based scheduling algorithm for economy grid". En 2013 3rd IEEE International Advanced Computing Conference (IACC 2013). IEEE, 2013. http://dx.doi.org/10.1109/iadcc.2013.6514194.
Texto completoKrizova, Zuzana. "REPORTING OF GOODWILL IN MERGERS AND ACQUISITIONS". En SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.079.
Texto completoLi, Rongjin y Lin Li. "Evaluation of goodwill under Supply Side Reform". En 2016 2nd International Conference on Economics, Management Engineering and Education Technology (ICEMEET 2016). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icemeet-16.2017.144.
Texto completoKurakova, O. y A. Orlov. "Methodical and Practical Approaches to Goodwill Valuation". En Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/iscfec-18.2019.85.
Texto completoSang, Xiaoya. "A Study on the Subsequent Measurement of Goodwill". En 6th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210121.110.
Texto completoLuty, Piotr. "THE EFFECTS OF CAPITAL STRUCTURE OF THE COMPANY TAKING OVER ON THE GOODWILL OR NEGATIVE GOODWILL DISCLOSED IN THE MERGING PROCESS". En FINIZ 2015. Belgrade, Serbia: Singidunum University, 2015. http://dx.doi.org/10.15308/finiz-2015-17-22.
Texto completoSapkauskiene, Alfreda. "RESEARCH OF MANAGEMENT DECISIONS INFLUENCE ON GOODWILL WRITE-OFFS". En SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.055.
Texto completoGelyaeva, Ariuka Ibragimovna. "Features Of Goodwill Toast As Type Of Nonlinear Text". En International Scientific Congress «KNOWLEDGE, MAN AND CIVILIZATION». European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.05.73.
Texto completoJUE, WANG y WANG CHU HAN. "Discussion on Measurement of Self-Created Goodwill of Enterprises". En 5th International Conference on Financial Innovation and Economic Development (ICFIED 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200306.017.
Texto completoInformes sobre el tema "Goodwill"
Nurnberg, Peter, Morton Schapiro y David Zimmerman. Educational "Goodwill": Measuring the Intangible Assets at Highly Selective Private Colleges and Universities. Cambridge, MA: National Bureau of Economic Research, septiembre de 2011. http://dx.doi.org/10.3386/w17412.
Texto completoSchmid, Peter D. The U.S. Military and the Philippines after 11 September 2001: Why Size, Reform, and Goodwill Still Matter. Fort Belvoir, VA: Defense Technical Information Center, mayo de 2003. http://dx.doi.org/10.21236/ada420388.
Texto completoElshabik, Mohamed, ed. Citizens’ Perceptions of Democratic Participation in Sudan. International Institute for Democracy and Electoral Assistance (International IDEA), abril de 2022. http://dx.doi.org/10.31752/idea.2022.12.
Texto completoDowner, Charles W. Demonstration of GSSHA Hydrology at Goodwin Creek Experimental Watershed. Fort Belvoir, VA: Defense Technical Information Center, marzo de 2008. http://dx.doi.org/10.21236/ada479039.
Texto completoDumont, R., M. Coyle y J. Potvin. Aeromagnetic total field map, Goodwin Creek, 104N/9, British Columbia. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 2001. http://dx.doi.org/10.4095/212853.
Texto completoPaktunc, A. D. Nickel-copper sulphide mineralization associated with the Goodwin Lake intrusion, northern New Brunswick. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 1988. http://dx.doi.org/10.4095/122432.
Texto completoHealth hazard evaluation report: HETA-93-0351-2413, Goodwill Industries of America, Inc., Bethesda, Maryland. U.S. Department of Health and Human Services, Public Health Service, Centers for Disease Control and Prevention, National Institute for Occupational Safety and Health, abril de 1994. http://dx.doi.org/10.26616/nioshheta9303512413.
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