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Artykuły w czasopismach na temat „Goodwill”

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Autor: Grafiati
Data publikacji: 4 czerwca 2021
Data aktualizacji: 10 marca 2023

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1

Pechlivanidis, Eleftherios, Dimitrios Ginoglou i Panagiotis Barmpoutis. "Debt crisis, age and value relevance of goodwill: evidence from Greece". International Journal of Accounting & Information Management 30, nr 2 (22.02.2022): 189–210. http://dx.doi.org/10.1108/ijaim-10-2021-0215.

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Purpose The purpose of this study is to investigate the value relevance of goodwill and its additional aspects during a long-term period in Greece. Furthermore, by implementing two of the most popular value relevance models, the Ohlson’s price and Easton and Harris’ return model, this study examines the impact of goodwill on Greek stock prices from 2007 to 2018, a period of 12 years in which International Financial Reporting Standards (IFRS) are applied. Furthermore, this study analyzes how goodwill’s value relevance changes as it ages and during the Greek debt crisis. Design/methodology/approach In order to test the value relevance of goodwill we implemented two of the most popular value relevance models, Ohlson’s price and Easton and Harris’ return model. Our sample consists of non-financial listed Greek companies that reported positive goodwill accounting balances on their financial statements during the financial period from 2007 to 2018. Finally, we applied fixed-effects regression model to all equations. Findings The results provide evidence that the year-end goodwill accounting balance is value relevant, and that the debt crisis has improved goodwill’s information content. Finally, the empirical findings suggest that only current year acquired goodwill is value relevant compared to older goodwill, and therefore, goodwill’s impact on stock prices is decreasing as it ages. Research limitations/implications A noteworthy limitation of this study is that it focuses on a specific code-law country Greece, which is a relatively small economy compared to the whole Eurozone. This research contributes to the research literature as it confirms other research findings in the European context and specifically that goodwill based on IFRS is value relevant to financial statement users. Additionally, it investigates for the first time how goodwill was affected by the Greek debt crisis. Finally, it contributes to other researcher’s debate concerning the duration of goodwill’s value relevance in a code law environment such as Greece. Practical implications Financial analysts and institutions are provided with more assurance about goodwill’s financial reporting quality to be embedded in the financial evaluation process of corporates. As this research confirms that goodwill should be regarded as an asset, companies should obtain better financial ratings from financial institutions and investors and thus will have better access to equity and debt funding. Originality/value We investigate the value relevance of goodwill in Greece during a long-term period of 12 years. Additionally, our study examines the impact of the Greek debt crisis on the information content of goodwill accounting balances and the period during which accumulated goodwill balances and within-year acquired goodwill maintain its value relevance. Our research could assist accounting standard setters such as the International Accounting Standard Board to evaluate the quality of specific standards such as IFRS 3 “Business Combination” and IAS 38 “Impairment of Assets.”
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Cornelisse, R. P. C. "’Gekochte goodwill’ en zelfgevormde goodwill". Maandblad Voor Accountancy en Bedrijfseconomie 67, nr 9 (1.09.1993): 426–30. http://dx.doi.org/10.5117/mab.67.21643.

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Jerrold, Laurance, i Kenneth Richards. "Goodwill". American Journal of Orthodontics and Dentofacial Orthopedics 127, nr 3 (marzec 2005): 389–92. http://dx.doi.org/10.1016/j.ajodo.2004.12.005.

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HIGSON, CHRIS. "GOODWILL". British Accounting Review 30, nr 2 (czerwiec 1998): 141–58. http://dx.doi.org/10.1006/bare.1997.0059.

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Beckman, Hans. "Verantwoording van goodwill bij overnames: purchased goodwill dan wel full goodwill". Maandblad Voor Accountancy en Bedrijfseconomie 82, nr 1 (1.01.2008): 15–24. http://dx.doi.org/10.5117/mab.82.10857.

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In verband met de in de toekomst geldende IFRS 3 – naar verwachting ingaande 1 januari 2009 – waarin naast ‘purchased goodwill’-verantwoording ook ‘full goodwill’- verantwoording als mogelijkheid komt, wordt hierop in deze bijdrage ingegaan. Teneinde deze verantwoordingswijze goed in beeld te brengen, wordt eerst een uiteenzetting gegeven van de gangbare verwerking van goodwill bij aandelenacquisities onder de huidige wetgeving (Titel 9 Boek 2 BW; EU IFRS-regime). Stilgestaan wordt bij de achtergrond van de gebruikelijke en voorgestelde verwerkingswijzen. Tot de voorgestelde verwerkingswijzen behoort ook de ‘full goodwill approach’. Daarin wordt bij de overnemende partij de goodwill van de overgenomen onderneming verantwoord, ongeacht het aandelenbelang dat wordt verworven. De auteur acht deze methode een mooi bouwwerk, passend binnen IFRS. Het gevolg van dit voorstel is dat het deel van de goodwill dat samenhangt met de waardering van het minderheidsbelang, tegen marktwaarde op de geconsolideerde balans tot uiting komt. Aangenomen dat deze marktwaarde boven het evenredig aandeel in het saldo van de marktwaarden van de overgenomen onderneming uitkomt, heeft de voorgestelde verwerking een positief effect op de solvabiliteitsverhouding. Wel vraagt hij zich af waarom de International Accounting Standards Board (IASB) met dit voorstel is gekomen, nu de geldende verslaggevingsregimes en -praktijk niet blijk geven van wensen op dit terrein.
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Vogt, Mara, Caroline Sulzbach Pletsch, Vania Regina Morás i Roberto Carlos Klann. "Determinants of Goodwill Impairment Loss Recognition". Revista Contabilidade & Finanças 27, nr 72 (18.08.2016): 349–62. http://dx.doi.org/10.1590/1808-057x201602010.

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Abstract This study aimed to verify the determinants of goodwill impairment (GOODWIMP) loss recognition in Brazilian companies. For this, a descriptive and documentary study was carried out in which information was collected from databases and explanatory notes using a quantitative approach. The study sample was comprised of Brazilian companies listed on the Thomson database, totaling 91 companies and 346 observations. Data were collected from 2011 to 2014. For the treatment and analysis of the data, logistic regression with panel data was used. The results show that the factors change in management (CHMAN), book-to-market (BM), number of cash generating units (CGU), variation in return on assets (ΔROA) and goodwill (GOODW) were significant in determining GOODWIMP losses. These findings indicate that in addition to economic factors, managers' actions are associated with the recognition of such losses, which can be characterized as incentives for earnings management (EM) practices. Therefore, it is generally concluded that the GOODWIMP losses recognized in the companies analyzed may not only have been used to reduce their assets to recoverable amounts, but also to achieve results consistent with the objectives of managers.
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7

Kümpel, Thomas, i René Pollmann. "Bedeutung des Goodwill als Bilanzposition". Der Betriebswirt: Volume 56, Issue 4 56, nr 4 (30.11.2015): 20–27. http://dx.doi.org/10.3790/dbw.56.4.20.

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Um die eigene unternehmerische Wettbewerbsfähigkeit zu erhalten, werden oft strategische Unternehmenskäufe durchgeführt, die den Zugang zu neuen Produkten und Märkten sowie die Realisierung von Synergie- und Skaleneffekten garantieren sollen. Bei der Übernahme von Unternehmen werden in der Regel Kaufpreise gezahlt, die über dem bewertbaren Vermögen des erworbenen Unternehmens liegen. Der dadurch resultierende derivative Geschäfts- oder Firmenwert (Goodwill) unterliegt seit dem Jahr 2004 einem jährlichen Werthaltigkeitstest. Unabhängig davon, ob Indizien vorliegen, die auf eine Wertminderung schließen lassen, ist ein Impairment-Test jährlich für den derivativen Goodwill durchzuführen. Im Zentrum dieses Werthaltigkeitstests steht das anzuwendende Bewertungsmodell, das an den Bestimmungen des IAS 36 auszurichten ist. Der Geschäfts- oder Firmenwert ist bei der Bilanzierung von Unternehmen von großer Bedeutung. Besonders für große, kapitalmarktorientierte Unternehmen haben die Bewertung und die Folgebewertung des Goodwills große Relevanz. Aufgrund seiner Größenordnung in den Bilanzen der Unternehmen stellt dieser einen determinierenden Faktor sowie ein konzernbilanzpolitisches Instrument dar. Zusätzlich ist die Goodwill-Bewertung im Bereich der International Financial Reporting Standards ständigen und kontinuierlichen Änderungen ausgesetzt, sodass für kapitalmarktorientierte Unternehmen ständig neue Herausforderungen entstehen. To obtain their own entrepreneurial competitiveness, there are often strategic acquisitions necessary, which should guarantee access to new products and markets as well as the realization of synergies and economies of scale. Today’s Mergers & Acquisitions are usually characterized with purchase prices that are much higher than the value of the assessable assets of the acquiree. The thus resulting derivative goodwill is subject since 2004 to an annual impairment test. Regardless of whether there are indications that suggest impairment, an impairment test is carried out annually for the derivative goodwill. At the center of this impairment test is the applicable valuation model, that had to be done due to the provisions of IAS 36. The goodwill is in accounting for businesses and of great importance. Especially for large, publicly traded companies evaluating and subsequent measurement of goodwill has great relevance. Because of its magnitude in the balance sheets of companies, it provides a determinative factor and a balance sheet policy tool. In addition, the regulations regarding the goodwill evaluation are under continuous changes, so for publicly traded companies new challenges will always arise. Keywords: value in use, ifrs3, ias 36, cgu struktur
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8

Napitupulu, Daniel, i Hutabirini A. E. "GOODWILL HUNTING". Jurnal Akuntansi dan Keuangan Indonesia 1, nr 1 (2004): 26–37. http://dx.doi.org/10.21002/jaki.2004.03.

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Morley, I. "Debating goodwill". British Dental Journal 176, nr 11 (czerwiec 1994): 409–10. http://dx.doi.org/10.1038/sj.bdj.4808464.

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Budimir, Nemanja. "Balancing goodwill". Ekonomija: teorija i praksa 7, nr 4 (2014): 69–89. http://dx.doi.org/10.5937/etp1404069b.

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Galloway, Leslie Hope. "Goodwill Salvation". Appalachian Heritage 23, nr 4 (1995): 75. http://dx.doi.org/10.1353/aph.1995.0020.

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Abdullahi, Denja. "Goodwill Message". Massachusetts Review 57, nr 1 (2016): 49–50. http://dx.doi.org/10.1353/mar.2016.0018.

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Savage, Teresa. "Banking Goodwill". Journal of Gay & Lesbian Social Services 14, nr 2 (15.10.2002): 33–42. http://dx.doi.org/10.1300/j041v14n02_03.

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Cradduck, Lucy, i Clive M. J. Warren. "Goodwill hunting". Property Management 37, nr 5 (21.10.2019): 597–609. http://dx.doi.org/10.1108/pm-11-2018-0057.

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Purpose The purpose of this paper is to add to the academic discourse by developing a methodology by which a block of land’s goodwill, or lack of goodwill, can be factored into its valuation. Design/methodology/approach The research was undertaken utilising a mixed-methods approach, which involved doctrinal research, together with qualitative and quantitative analysis of the impact of neighbourhood disputes on real property value. The disputes engaged with for exemplar purposes were those of tree disputes resolved by QCAT order. Findings A dispute can adversely affect a property’s goodwill, which can impact both its saleability and value. Research limitations/implications Due to the sensitive nature of the valuation process and the potential negative impact that any identification of a property may have on its value, it was not appropriate to identify any properties specifically or the area in which these are located. Further, as regards the available details of disputes, the authors were only able to engage with disputes for which an order existed. Practical implications The methodology developed can be applied to other real property interests, for example, lots in freehold retirement village complexes or those within other strata title schemes of either residential or commercial use. Social implications As the number of neighbourhood disputes throughout Australia grows, addressing the impact that a dispute has for property value is a concern relevant to all valuers and owners. Originality/value The authors add to the academic discourse by developing a methodology by which a property’s goodwill, or lack of goodwill, can be factored into its valuation.
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15

GRAY, SHIRLEY. "GOODWILL INDUSTRIES". Australian Occupational Therapy Journal 17, nr 1 (27.08.2010): 27–29. http://dx.doi.org/10.1111/j.1440-1630.1970.tb00380.x.

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Allen, Andrew. "Goodwill generating". Refocus 2, nr 4 (maj 2001): 32–33. http://dx.doi.org/10.1016/s1471-0846(01)80047-0.

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Jansen Hendriks, Gerda. "'Goodwill Ambassador'". VIEW Journal of European Television History and Culture 4, nr 8 (30.12.2015): 21. http://dx.doi.org/10.18146/2213-0969.2015.jethc090.

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The article looks back at the films commissioned and produced by the Dutch governments about their colony in teh East-Indies between 1912 and 1962. The main focus is on the newsreels and documentaries about the colonial war between the Netherlands and Indonesia from 1945 to 1949. The article reviews these films and the re-use of their footage in later television programs. The programs often look back at the colonial war in ways that go beyond the purpose of the original films and the article aims to show the methods that are used to do this.
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18

WEBB, Natalie J., i Amy FARMER. "CORPORATE GOODWILL:." Annals of Public and Cooperative Economics 67, nr 1 (marzec 1996): 29–50. http://dx.doi.org/10.1111/j.1467-8292.1996.tb01946.x.

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Xie, Jun Ping. "Feasibility Analysis of the Confirmation of Self-Created Goodwill". Advanced Materials Research 756-759 (wrzesień 2013): 2538–41. http://dx.doi.org/10.4028/www.scientific.net/amr.756-759.2538.

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As the basis of outsourcing goodwill, self-created goodwill has a great impact on goodwill accounting. With the development of knowledge economy, the proportion of self-created goodwill is increasing in enterprise assets. This article tries to state briefly the origin, the existing problems and the causes of these problems of self-created goodwill and conduct a feasibility analysis of the confirmation of self-created goodwill through a profound analysis of the composition of it. Thus we will find out the approach to the confirmation of self-created goodwill, providing some valuable inspiration in the accounting circle of our country while dealing with goodwill accounting.
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20

Bean, LuAnn. "Hunting goodwill: Personal goodwill as property in corporate acquisitions". Journal of Corporate Accounting & Finance 23, nr 2 (21.12.2011): 55–61. http://dx.doi.org/10.1002/jcaf.21737.

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Tan, Xiaofang, Xin Ge, Qinghua Liu i Zhengjun Yuan. "The Impact of Goodwill Recognition and Goodwill Impairment on the Increasing Holdings of Block Shareholders". Complexity 2021 (23.11.2021): 1–13. http://dx.doi.org/10.1155/2021/8706536.

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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. According to the data in regard to the Chinese A-share nonfinancial listed companies from 2007 to 2020, we study the reaction of block shareholders after goodwill recognition and goodwill impairment, respectively. Our findings are as follows: (1) goodwill recognition leads to increasing holdings of block shareholders; (2) goodwill impairment also leads to increasing holdings of block shareholders when there is a large amount of goodwill impairment. We also take state ownership into consideration: compared to state-owned firms, private firms show a much stronger positive relation between goodwill recognition and level of increasing holdings of block shareholders, but there is no significant relation between goodwill impairment and increasing holdings of block shareholders in state-owned firms. These empirical results provide us with abundant evidence that block shareholders would increase shareholdings when there is goodwill recognition due to private information of positive future expectation in M&A. Meanwhile, block shareholders would stabilize stock price via increasing shareholdings when goodwill is impaired.
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Cyrena, Maudhita. "Pengaruh Tipe Industri, Ukuran Perusahaan, Latar Belakang Komite Audit, Intensitas Goodwill, dan Kualitas Audit Terhadap Kepatuhan Pengungkapan Goodwill Impairment Testing". Jurnal Akuntansi Bisnis 18, nr 1 (30.07.2020): 45. http://dx.doi.org/10.24167/jab.v18i1.2701.

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The purpose of this study is to examine the effect of industrial type, company size, audit committee background, intensity of goodwill, and auditor quality on the disclosure of goodwill impairment testing compliance of firms listed on Indonesia Stock Exchange in the period of 2013-2017. It argues that manufacturing companies have higher operational complexity relative to other type of industry and thus disclose more information regarding firm’s activities, including information on goodwill impairment testing compliance. The results support the prediction. With regard to firm size, goodwill intensity, and auditor quality, the hypoyheses predict that these variables are positively associated with goodwill impairment testing compliance. The resultus support these predictions. Meanwhile, audit committee's background has no effect on the disclosure of goodwill impairment testing compliance. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh tipe industri, ukuran perusahaan, latar belakang komite audit, intensitas goodwill, dan kualitas auditor terhadap kepatuhan pengungkapan goodwill impairment testing pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Tipe industri diprediksi mempengaruhi pengungkapan goodwill impairment testing karena perusahaan yang masuk kelompok industri manufaktur beroperasi dalam industri yang kompleks sehingga harus mengungkapkan lebih banyak informasi dibanding tipe industri lain, termasuk informasi tentang pengungkapan goodwill impairment testing. Ukuran perusahaan, intensitas goodwill, dan kualitas audit diprediksi berpengaruh positif terhadap kepatuhan pengungkapan goodwill impairment testing. Hasil pengujian juga mendukung prediksi tersebut. Sementara itu, Latar belakang komite audit tidak berpengaruh terhadap kepatuhan pengungkapan goodwill impairment testing.
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Petersen, Christian V. "The value relevance of goodwill and goodwill amortization in a Danish setting". Corporate Ownership and Control 4, nr 1 (2006): 227–41. http://dx.doi.org/10.22495/cocv4i1c1p5.

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Based on data from the Danish Stock Exchange, this paper examines the value relevance of purchased goodwill and explores how goodwill should be measured subsequent to initial recognition. Danish accounting legislation requires capitalization and amortization of purchased goodwill. As of 2005 Danish listed companies must comply with international financial reporting standards (IFRS) issued by the International Accounting Standards Boards (IASB). An exposure draft (ED 3: Business Combinations) is presently under consideration by the IASB. If this exposure draft is implemented, Danish listed companies must carry out impairment tests on goodwill. The value relevance is tested by examining the association between goodwill and goodwill amortization and share prices, incremental to other accounting variables.The overall findings suggest that investors perceive goodwill as an asset with a long economic life time. The results support the Danish Financial Statements Act that requires capitalization of all purchased goodwill. The findings brings into question if goodwill amortization provides useful information to investors. This suggests that impairment testing might be an alternative way to measure acquired goodwill assets in subsequent years
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Li, Ng Shir, i Dennis W. Taylor. "The Value Relevance of Goodwill: IFRSs and Global Financial Crisis (GFC)". International Journal of Accounting and Financial Reporting 8, nr 2 (25.04.2018): 26. http://dx.doi.org/10.5296/ijafr.v8i2.12830.

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This study contributes to the issue of accounting for goodwill by examining the impact of changing from the Australian Generally Accepted Accounting Principles (AGAAP) to Australian International Financial Reporting Standards (AIFRS) on goodwill, 3 years (2002 to 2004) before and 3 years (2006 to 2008) after AIFRS adoption. The sample is drawn from top 200 companies listed on the Australian Stock Exchange (ASX). This study applies multiple regressions. The dependent variable is the closing share price 3 months after the balance sheet date. The independent variables consist of earnings per share, book value per share, goodwill in the balance sheet, goodwill in the income statement (goodwill amortisation and goodwill impairment) and goodwill acquisition. The findings indicate that goodwill accounted for in the income statement and balance sheet do not provide increased explanatory power of market value under AIFRS compared to AGAAP. Moreover, the goodwill in the income statement does not show value relevance in year 2007, but became significant in year 2008 during the global financial crisis (GFC). Also, the age of goodwill recorded in the balance sheet does not affect the value relevance of earnings and book value in the post-adoption period. This study contributes new evidence on accounting for goodwill under pre and post-IFRS accounting regimes in Australia. This is also the first study to examine the separate effects of goodwill accounting on earnings and net assets, with special attention given to the period before and during the GFC in capital markets.
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Rytami, Izath, i Primadonna Ratna Mutumanikam. "VALUASI NILAI SAHAM PERUSAHAAN NON-TBK DALAM PELAKSANAAN IMPAIRMENT GOODWILL". Jurnal Akuntansi Trisakti 8, nr 2 (30.09.2021): 209–26. http://dx.doi.org/10.25105/jat.v8i2.9488.

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This study aims to analyze the causes of the emergence of goodwill in the acquisition of company shares, analyze how the stages in performing goodwill impairment on the parent company, and analyze how to evaluate the shares of non-listed companies and their effect on goodwill impairment. This study focuses on a case study on PT Tebu as the object of acquisition by testing goodwill using the income approach and the Discounted Cashflow method. Based on the case study, it is concluded that goodwill in an acquisition arises due to the difference between the excess of fair value and book value over the acquisition price of shares, and it is also known that the stages in implementing impairment goodwill are by comparing Goodwill per Book with Goodwill based on fair value (test results) currently on the books of the Parent Company.
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Zhang, Mei. "The Impact Of Internally Generated Goodwill On Financial Performance Of Firms". Journal of Applied Business Research (JABR) 29, nr 6 (29.10.2013): 1809. http://dx.doi.org/10.19030/jabr.v29i6.8217.

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<p>Internally generated goodwill comes from the intangibles not recognized in the financial statements. This paper examines the impact of internally generated goodwill on financial performance of firms. Data are collected from Compustat database for twenty years from 1991 to 2010. The final sample consists of 84,515 firm-year observations. The empirical results indicate that the firms with positive internally generated goodwill have significant better liquidity, profitability, and leverage ratios than those with negative internally generated goodwill. The results also show that positive internally generated goodwill firms have a stronger price-earnings association than negative internally generated goodwill firms. The findings are useful for standard setters, government regulators, practitioners, analysts, and academics to understand internally generated goodwill.</p>
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Podhorska, Ivana, Lubica Gajanova, Jana Kliestikova i Gheorghe H. Popescu. "Analysis of Internally Generated Goodwill Indicators: A Case Study of the Slovak Republic". Organizacija 52, nr 4 (1.12.2019): 271–85. http://dx.doi.org/10.2478/orga-2019-0017.

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Abstract Background and purpose: Knowing key indicators of goodwill value can contribute to its effective management and growth of the market value of the enterprise. The purpose of this research is to identify individual goodwill indicators. The paper aim is to obtain potential indicators of enterprise goodwill under the conditions of the Slovak Republic. Design/Methodology/Approach: Paper data included 11,483 financial statements of Slovak enterprises in 2017. The value of residual enterprise income represents the value of goodwill. Input data for the identification of goodwill indicators represented 15 financial-economic variables. Outliers in data were searched and removed through an interquartile range. Multicollinearity among input variables, by the coefficient of determination and variance inflation factor, was also analysed. A statistically significant correlation between goodwill and its potential indicator were tested by the significance test of the Pearson correlation coefficient and correlation matrixes. Results: Research results reveal the existence of a statistically significant correlation between goodwill and 8 input variables, which represent its potential vital indicators. Conclusion: Paper findings bring new possibilities for goodwill management, which may create an essential competitive advantage of a company. For the scientific community, the findings represent sources of potential goodwill indicators which can be used for the creation of the new model of goodwill valuation in future research.
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PLOTNIKOV, Viktor S., i Olesya V. PLOTNIKOVA. "The duality of goodwill assessment in financial accounting and reporting". International Accounting 22, nr 4 (15.04.2021): 372–91. http://dx.doi.org/10.24891/ia.24.4.372.

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Subject. This article considers Goodwill as an indicator of the organization's market capitalization and internally created Goodwill as a set of transaction expenses, and discusses the dual nature of Goodwill as an economic resource of the organization. Objectives. The article aims to explore the economic content of the Goodwill category and interpret it in terms of accounting considering differences in the measurement of Goodwill value as a result of a business merger transaction and internally created Goodwill that shapes its value by capitalizing transaction expenses. The article also aims to prove the need to reflect Goodwill in financial statements as an indicator of the organization's market capitalization and internally created Goodwill as a set of transaction expenses. Methods. To methodologically substantiate the economic category of Goodwill, we used the Conceptual Framework for Financial Reporting, International Concept of Integrated Reporting, institutional economics, and the International Financial Reporting Standards. Results. The article proves the dual nature of the economic category of Goodwill, which is crucial in the development of the methodological provision of this category in the organization's accounting and financial reporting system and the assessment of its value. Conclusions. Lack of transparency in the financial statements of individual economic entities and consolidated reporting of the group's enterprises allows for combining different economic resources in one item, for example, Intangible Assets. The inclusion of Goodwill, which is the result of a business merger transaction, does not correspond to its economic content, as Goodwill in this case is part of the investment made by the investor in the object of investment. Even for this reason alone, this figure should be reflected in the structure of financial capital.
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Malijebtou Hassine, Nour, i Faouzi Jilani. "Determinants of Goodwill Impairment Losses under IAS 36: The French Case". International Journal of Accounting and Financial Reporting 7, nr 1 (13.06.2017): 343. http://dx.doi.org/10.5296/ijafr.v7i1.11291.

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The present paper investigates the determinants of goodwill impairment losses under IAS 36. More specifically, this study examines the impact of earnings management, corporate governance and financial crisis on goodwill impairment losses reported by French firms following the adoption of IAS 36 on purchased goodwill. Based on a sample of 730 observations from 107 groups of companies that belong to the SBF 250 over the period 2006-2012, the findings of this research confirm largely our predictions. Indeed, main results show that managers impair goodwill to meet earnings management motives linked to CEO change, earnings smoothing, big bath accounting and financial crisis. Moreover, they reveal that French firms impair goodwill to response to debt renegotiation hypothesis. In addition, the findings demonstrate that French firms audited by a Big Four auditor record lower goodwill impairment losses. Thus, they highlight the role of audit quality to constrain managerial opportunism associated to goodwill impairment.This study illuminates the accounting standard-setters in understanding the determinants of goodwill impairment losses in France under IAS 36. Therefore, it contributes to the international actual debate on goodwill and to the international accounting literature.
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30

Wassermann, Holger. "Strategisches Goodwill-Controlling". Controlling & Management 56, S1 (marzec 2012): 47–56. http://dx.doi.org/10.1365/s12176-012-0145-8.

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Backhuijs, J. B., i R. G. Bosman. "Impairment van goodwill". Maandblad Voor Accountancy en Bedrijfseconomie 84, nr 1 (1.01.2010): 27–38. http://dx.doi.org/10.5117/mab.84.10882.

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Goodwill is vaak een materiële post op de balans van ondernemingen. Hij representeert de ‘overwinst’ die door de overnemende onderneming is betaald bij de overname van een andere onderneming. IFRS 3 eist dat ondernemingen jaarlijks testen of goodwill nog steeds zijn waarde heeft behouden; zo niet, dan moet de boekwaarde van de goodwill geheel of gedeeltelijk ten laste van de winst-en-verliesrekening worden afgeboekt naar de lagere realiseerbare waarde. Juist in tijden van economische crisis is het voor gebruikers van jaarrekeningen van belang inzicht te krijgen in de veronderstellingen over toekomstige kasstromen die ten grondslag liggen aan de waarde van goodwill op de balans en de afboekingen ten laste van de winst-en-verliesrekening. Hiertoe zijn vijftig jaarrekeningen over 2008 van de AEX- en AMX-genoteerde ondernemingen nader geanalyseerd. Opvallende bevinding van het onderzoek is dat relatief weinig informatie wordt verstrekt over de belangrijkste veronderstellingen voor de bepaling van de realiseerbare waarden van de goodwill in de test. Dit geldt evenzo voor de informatie over de gevoeligheid van de op de balans opgenomen goodwill voor mogelijke toekomstige wijzigingen in de belangrijkste veronderstellingen.
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English, Linda. "Focus On Goodwill". Australian Accounting Review 5, nr 9 (czerwiec 1995): 2. http://dx.doi.org/10.1111/j.1835-2561.1995.tb00160.x.

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Tregoning, Ian. "Lord Eldon's Goodwill". King's Law Journal 15, nr 1 (styczeń 2004): 93–116. http://dx.doi.org/10.1080/09615768.2004.11423644.

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BLOOM, MARTIN. "Accounting For Goodwill". Abacus 45, nr 3 (wrzesień 2009): 379–89. http://dx.doi.org/10.1111/j.1467-6281.2009.00295.x.

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35

Gray, Neil. "What price goodwill?" In Practice 19, nr 4 (kwiecień 1997): 228–31. http://dx.doi.org/10.1136/inpract.19.4.228.

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Paugam, Luc. "Accounting for Goodwill". International Journal of Accounting 46, nr 3 (wrzesień 2011): 351–54. http://dx.doi.org/10.1016/j.intacc.2011.07.004.

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Newnham, David. "Acts of goodwill". Nursing Standard 28, nr 35 (30.04.2014): 29. http://dx.doi.org/10.7748/ns2014.04.28.35.29.s30.

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Christopher, Freiman. "Goodwill Toward Nature". Environmental Values 18, nr 3 (1.08.2009): 343–59. http://dx.doi.org/10.3197/096327109x12474739376532.

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Rak-Młynarska, Elżbieta, i Aleksandra Skobelska. "Goodwill - valuation dilemmas". ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law 22, nr 4 (23.01.2019): 28–32. http://dx.doi.org/10.5604/01.3001.0012.9686.

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Valuation of a company is a very complex and challenging task. On one hand it requires the orientation in the existing analytical tools and relies on selection of appropriate valuation methods, and on the other it is quite intuitive with respect to the choice of unquantifiable factors. Re-occurring crisis situations which are triggered by decisions taken upon partial or manipulated information call for a critical review of popular valuation methods and development of new more optimal solutions for company valuation.
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Patey, C. "Christopher John Goodwill". BMJ 342, jun13 2 (13.06.2011): d3718. http://dx.doi.org/10.1136/bmj.d3718.

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Eimers, Ditty. "Goodwill genereert geld". Jeugd en Co 10, nr 5 (październik 2016): 10–14. http://dx.doi.org/10.1007/s12449-016-0069-8.

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Shahwan, Yousef, i Jamal Roudaki. "The impact of IAS 36 on equity values: Empirical evidence from UAE". Corporate Ownership and Control 13, nr 2 (2016): 49–54. http://dx.doi.org/10.22495/cocv13i2p5.

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Amortization requirement of goodwill asset is one of the most controversial issues in financial reporting. This study provides empirical evidence on whether goodwill amortization has significant impact on equity value. It analyses the information content of goodwill amortization in the determination of firm’s market valuation by Emirates Financial Market Listed companies that clearly reported goodwill amortization over the period 2003 to 2012 inclusive. Evidence suggests that there is a statistically significant association between equity market values and goodwill amortization in the determination of firms’ market valuation, concluding that the UAE market perceives goodwill amortization as having information content when valuing firms and the use of standardized amortization requirement may be appropriate.
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43

Podhorska, Ivana, Katarina Valaskova, Vojtech Stehel i Tomas Kliestik. "Possibility of Company Goodwill Valuation: Verification in Slovak and Czech Republic". Management & Marketing. Challenges for the Knowledge Society 14, nr 3 (1.09.2019): 338–56. http://dx.doi.org/10.2478/mmcks-2019-0024.

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Abstract The paper deals with the possibilities of company goodwill valuation and verification. The value of company goodwill is still an actual issue for the scientific community. Goodwill as an economic phenomenon has attracted the attention of economic experts since the nineteenth century. Nowadays, there are many approaches to goodwill valuation. However, its identification and quantification are still a challenge. The paper aim is to identify significant sources of company goodwill creation and their verification on the sample of 2 European countries with the similar business environment, political stability and regulatory platform - Slovak and Czech companies. The sample for the identification of significant sources of company goodwill creation consists of the financial statements of Slovak companies in 2015. The sample for data verification consists of the financial statements of Slovak and Czech companies in 2016. The paper identifies the determinants of goodwill creation by multiple regression analysis. The paper also verifies the total explanatory power of these determinants by matrixes of changes. Volatility and deviation of the results are captured by descriptive statistical methods. The paper’s results point to a necessity to identify the key determinants of goodwill creation. They bring the construction of an econometric model for company goodwill valuation. It could be used to compute the value of company goodwill of the individual companies in the Slovak economic conditions.
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44

Nam, Ji-Ahn, i Jin-Soo Lee. "The Differential Value Relevance of Goodwill Based on Goodwill Age". Korea International Trade Research Institute 17, nr 5 (30.10.2021): 515–32. http://dx.doi.org/10.16980/jitc.17.5.202110.515.

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Nam, Ji-Ahn, i Jin-Soo Lee. "The Differential Value Relevance of Goodwill Based on Goodwill Age". Korea International Trade Research Institute 17, nr 5 (30.10.2021): 511–27. http://dx.doi.org/10.16980/jitc.17.5.202110.511.

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46

Nethercott, Les, i Dean Hanlon. "When is Goodwill not Goodwill? The Accounting and Taxation Implications". Australian Accounting Review 12, nr 26 (31.12.2008): 55–63. http://dx.doi.org/10.1111/j.1835-2561.2002.tb00195.x.

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Frucot, Veronique G., Leland G. Jordan i Marc I. Lebow. "A & B Companies: Impairment of Goodwill". Issues in Accounting Education 19, nr 3 (1.08.2004): 369–76. http://dx.doi.org/10.2308/iace.2004.19.3.369.

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Accounting for goodwill has long been a theoretical problem for accountants. Although most businesses possess some goodwill, accountants record it only when a premium is paid in the acquisition of another company. Subsequent to acquisition, valuing goodwill becomes a problem. Statement of Financial Accounting No. 142, Goodwill and Other Intangible Assets (FASB 2001), is the current standard for testing goodwill for impairment. This case is designed to introduce you to the “real-world” problems that many practitioners are likely to encounter while implementing this new standard. The case involves two antagonists: an auditor eager to record an impairment of goodwill and a client even more eager to avoid recording any impairment. You must tactfully address both individuals' arguments and determine the correct method for accounting for goodwill and the standard for testing for impairment per SFAS No. 142.
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48

Sudyn, Yuliia. "The genesis of the “goodwill” concept in financial and managerial accounting". Herald of Ternopil National Economic University, nr 2(88) (6.06.2018): 74–83. http://dx.doi.org/10.35774/visnyk2018.02.074.

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The paper provides an analysis of the evolution of the “goodwill” concept from 1982 up to now on the basis of definitions found in foreign and national literature. The study focuses on conceptual foundations for accounting goodwill at an enterprise. Within the study the following general and special research methods for describing economic phenomena and processes are applied: historical and logical – to identify evolutionary approaches to defining the concept of “goodwill”; generalization, grouping and comparison – to study the essence of economic concepts and reinforce their definitions; analysis, synthesis, induction and deduction – to describe the main features of goodwill which reflect the economic nature of the concept. Based on foreign and national research literature, a review of definitions for the concept of “goodwill” is presented in the chronological order. In the article, a reinforced definition is formulated, which is tailored to the current environment of doing business and requesting for information. The evolution of conceptual foundations for accounting goodwill which complies with international and national standards is described. The structure of goodwill is graphically de- picted in accordance with International Financial Reporting Standard 3 Business Combinations. It is found that goodwill at an enterprise is not always economically justified and does not indicate the existence of non-economic amenities. A significant difference is found between the interpretation of the concept of “goodwill” in accounting and economic interdisciplinary aspects. Speculative reasons for the positive variance in the implementation of integration agreements are described, which confirm the discrepancy between economic and accounting definitions of goodwill. It is pointed out that there is a need for the convergence of existing approaches in order to unify the conceptual foundations of goodwill as an accounting concept. It is proposed to record the internal goodwill on accounts as an economic embodiment of non-economic amenities that the enterprise owns.
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Kimouche, Bilal. "Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk". Folia Oeconomica Stetinensia 22, nr 1 (1.06.2022): 111–29. http://dx.doi.org/10.2478/foli-2022-0006.

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Abstract Research background: The literature has argued that accounting for intangible assets and goodwill provides a wide range for managers to manipulate earnings. Purpose: This paper aims to investigate the impact of accounting treatment of intangible assets and goodwill on earnings management. Research methodology: The study included 115 French companies and 100 UK companies, during 2011–2019, employing multiple regression, where earnings management was measured through discretionary accruals; while accounting for intangibles and goodwill was divided into the capitalization and decapitalization of intangible assets, recognition and derecognition of goodwill, and depreciation and impairment of intangible assets and goodwill. Results: According to the results, accounting for intangible assets and goodwill has an impact on earnings management, while it is used differently between French and UK companies. In France, companies employ intangible assets capitalization to manipulate earnings, while UK companies use intangible assets capitalization and goodwill recognition. Novelty: This study provides supplementary evidence for standards setters, managers, and auditors about the contribution of accounting for intangible assets and goodwill in the quality of financial reporting and explores the new tools and practices of earnings management.
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Satt, Harit, i Youssef Chetioui. "Does goodwill improve firm performance? Evidence from the MENA region". Risk Governance and Control: Financial Markets and Institutions 7, nr 2 (2017): 108–15. http://dx.doi.org/10.22495/rgcv7i2art10.

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As one of the main components of intangible assets appearing in the balance sheet, Goodwill has long been considered a as a driver of sustainable competitive business and corporate advantages. Yet, does goodwill really improve performance of firms in the MENA region? This paper documents the effect of goodwill on firm performance during the period between 2005 and 2015. The results of our analysis show that high level of goodwill has a positive impact on firm performance in large firms. Yet, at small firms, goodwill was not proved to improve performance. This can be explained by the fact that only good performing firms invest in goodwill while smaller firms simply struggle to generate tangible assets.
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