Letteratura scientifica selezionata sul tema "Goodwill"
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Articoli di riviste sul tema "Goodwill"
Pechlivanidis, Eleftherios, Dimitrios Ginoglou e Panagiotis Barmpoutis. "Debt crisis, age and value relevance of goodwill: evidence from Greece". International Journal of Accounting & Information Management 30, n. 2 (22 febbraio 2022): 189–210. http://dx.doi.org/10.1108/ijaim-10-2021-0215.
Testo completoCornelisse, R. P. C. "’Gekochte goodwill’ en zelfgevormde goodwill". Maandblad Voor Accountancy en Bedrijfseconomie 67, n. 9 (1 settembre 1993): 426–30. http://dx.doi.org/10.5117/mab.67.21643.
Testo completoJerrold, Laurance, e Kenneth Richards. "Goodwill". American Journal of Orthodontics and Dentofacial Orthopedics 127, n. 3 (marzo 2005): 389–92. http://dx.doi.org/10.1016/j.ajodo.2004.12.005.
Testo completoHIGSON, CHRIS. "GOODWILL". British Accounting Review 30, n. 2 (giugno 1998): 141–58. http://dx.doi.org/10.1006/bare.1997.0059.
Testo completoBeckman, Hans. "Verantwoording van goodwill bij overnames: purchased goodwill dan wel full goodwill". Maandblad Voor Accountancy en Bedrijfseconomie 82, n. 1 (1 gennaio 2008): 15–24. http://dx.doi.org/10.5117/mab.82.10857.
Testo completoVogt, Mara, Caroline Sulzbach Pletsch, Vania Regina Morás e Roberto Carlos Klann. "Determinants of Goodwill Impairment Loss Recognition". Revista Contabilidade & Finanças 27, n. 72 (18 agosto 2016): 349–62. http://dx.doi.org/10.1590/1808-057x201602010.
Testo completoKümpel, Thomas, e René Pollmann. "Bedeutung des Goodwill als Bilanzposition". Der Betriebswirt: Volume 56, Issue 4 56, n. 4 (30 novembre 2015): 20–27. http://dx.doi.org/10.3790/dbw.56.4.20.
Testo completoNapitupulu, Daniel, e Hutabirini A. E. "GOODWILL HUNTING". Jurnal Akuntansi dan Keuangan Indonesia 1, n. 1 (2004): 26–37. http://dx.doi.org/10.21002/jaki.2004.03.
Testo completoMorley, I. "Debating goodwill". British Dental Journal 176, n. 11 (giugno 1994): 409–10. http://dx.doi.org/10.1038/sj.bdj.4808464.
Testo completoBudimir, Nemanja. "Balancing goodwill". Ekonomija: teorija i praksa 7, n. 4 (2014): 69–89. http://dx.doi.org/10.5937/etp1404069b.
Testo completoTesi sul 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.
Testo completoRejthar, Jan. "Goodwill". Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-900.
Testo completoJansson, Joakim, e 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.
Testo 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, e 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.
Testo completoNikodijevic, Marko, e 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.
Testo completoLjungberg, Caroline, e 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.
Testo completoWestman, Per, e 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.
Testo completoNorfeldt, Oskar, e 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.
Testo completoAndersson, Eric, e 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.
Testo 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, e 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.
Testo completoLibri sul tema "Goodwill"
Ibrahim, R. R. The goodwill debate. Manchester: UMIST, 1996.
Cerca il testo completoSimon, Hermann. Goodwill und Marketingstrategie. Wiesbaden: Gabler Verlag, 1985. http://dx.doi.org/10.1007/978-3-322-85656-2.
Testo completoAccounting for goodwill. New York: Routledge, 2009.
Cerca il testo completoUnited States. General Accounting Office. General Government Division, a cura di. Qualifying supervisory goodwill. Washington, D.C: The Office, 1992.
Cerca il testo completoSimon, Hermann. Goodwill und Marketingstrategie. Wiesbaden: Gabler, 1985.
Cerca il testo completoInstitute of Chartered Accountants in England and Wales. Accounting for goodwill. London: The Institute, 1989.
Cerca il testo completoA, Russell, e Chartered Association of Certified Accountants., a cura di. Accounting for goodwill. London: Certified Accountant Publications, 1989.
Cerca il testo completoUnited States. General Accounting Office. General Government Division. Qualifying supervisory goodwill. Washington, D.C: The Office, 1992.
Cerca il testo completoFrost, Brian. Goodwill on fire. London: Hodder & Stoughton, 1996.
Cerca il testo completoT, Msimang C., e Cooke I. S, a cura di. King of goodwill: The authorised biography of King Goodwill Zwelithini kaBhekuzulu. Cape Town: Nasou Via Afrika, 2003.
Cerca il testo completoCapitoli di libri sul tema "Goodwill"
Simon, Hermann. "Goodwill und Goodwill-Transfer". In Goodwill und Marketingstrategie, 15–23. Wiesbaden: Gabler Verlag, 1985. http://dx.doi.org/10.1007/978-3-322-85656-2_1.
Testo completoDonaldson, T. H. "Goodwill". In The Treatment of Intangibles, 15–31. London: Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-22484-5_2.
Testo completoMoro Visconti, Roberto. "Goodwill Valuation". In The Valuation of Digital Intangibles, 425–48. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36918-7_17.
Testo completoWalker, Mark. "Goodwill Ambassadors". In Nazi Science, 153–81. Boston, MA: Springer US, 1995. http://dx.doi.org/10.1007/978-1-4899-6074-0_7.
Testo completoMoro-Visconti, Roberto. "Goodwill Valuation". In Augmented Corporate Valuation, 109–32. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-97117-5_4.
Testo completoDodge, Roy. "Accounting for goodwill". In 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.
Testo completoGriffiths, Ian. "Brands and Goodwill". In New Creative Accounting, 161–77. London: Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_12.
Testo completoSimon, Hermann. "Goodwill und Käuferverhalten". In Goodwill und Marketingstrategie, 24–44. Wiesbaden: Gabler Verlag, 1985. http://dx.doi.org/10.1007/978-3-322-85656-2_2.
Testo completoMoro-Visconti, Roberto. "Digital Goodwill Valuation". In The Valuation of Digital Intangibles, 615–39. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-09237-4_21.
Testo completoSimon, Hermann. "Die Marketingstrategie bei dynamischproduktübergreifendem Goodwill-Transfer". In Goodwill und Marketingstrategie, 168–82. Wiesbaden: Gabler Verlag, 1985. http://dx.doi.org/10.1007/978-3-322-85656-2_10.
Testo completoAtti di convegni sul tema "Goodwill"
Burukina, Olga A., Nikolai Lyasnikov, Mihail Dudin e Evgenia Frolova. "UNIVERSITY GOODWILL AND ITS VALUATION". In 11th International Conference on Education and New Learning Technologies. IATED, 2019. http://dx.doi.org/10.21125/edulearn.2019.2510.
Testo completoBansal, S., e C. Hota. "Goodwill based scheduling algorithm for economy grid". In 2013 3rd IEEE International Advanced Computing Conference (IACC 2013). IEEE, 2013. http://dx.doi.org/10.1109/iadcc.2013.6514194.
Testo completoKrizova, Zuzana. "REPORTING OF GOODWILL IN MERGERS AND ACQUISITIONS". In 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.
Testo completoLi, Rongjin, e Lin Li. "Evaluation of goodwill under Supply Side Reform". In 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.
Testo completoKurakova, O., e A. Orlov. "Methodical and Practical Approaches to Goodwill Valuation". In 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.
Testo completoSang, Xiaoya. "A Study on the Subsequent Measurement of Goodwill". In 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.
Testo completoLuty, Piotr. "THE EFFECTS OF CAPITAL STRUCTURE OF THE COMPANY TAKING OVER ON THE GOODWILL OR NEGATIVE GOODWILL DISCLOSED IN THE MERGING PROCESS". In FINIZ 2015. Belgrade, Serbia: Singidunum University, 2015. http://dx.doi.org/10.15308/finiz-2015-17-22.
Testo completoSapkauskiene, Alfreda. "RESEARCH OF MANAGEMENT DECISIONS INFLUENCE ON GOODWILL WRITE-OFFS". In 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.
Testo completoGelyaeva, Ariuka Ibragimovna. "Features Of Goodwill Toast As Type Of Nonlinear Text". In International Scientific Congress «KNOWLEDGE, MAN AND CIVILIZATION». European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.05.73.
Testo completoJUE, WANG, e WANG CHU HAN. "Discussion on Measurement of Self-Created Goodwill of Enterprises". In 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.
Testo completoRapporti di organizzazioni sul tema "Goodwill"
Nurnberg, Peter, Morton Schapiro e David Zimmerman. Educational "Goodwill": Measuring the Intangible Assets at Highly Selective Private Colleges and Universities. Cambridge, MA: National Bureau of Economic Research, settembre 2011. http://dx.doi.org/10.3386/w17412.
Testo 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, maggio 2003. http://dx.doi.org/10.21236/ada420388.
Testo completoElshabik, Mohamed, a cura di. Citizens’ Perceptions of Democratic Participation in Sudan. International Institute for Democracy and Electoral Assistance (International IDEA), aprile 2022. http://dx.doi.org/10.31752/idea.2022.12.
Testo completoDowner, Charles W. Demonstration of GSSHA Hydrology at Goodwin Creek Experimental Watershed. Fort Belvoir, VA: Defense Technical Information Center, marzo 2008. http://dx.doi.org/10.21236/ada479039.
Testo completoDumont, R., M. Coyle e 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.
Testo 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.
Testo 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, aprile 1994. http://dx.doi.org/10.26616/nioshheta9303512413.
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