Just, Ruben; Honold, Dirk; Meckl, Reinhard - In: Cogent Business & Management 10 (2023) 3, pp. 1-28
This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in previous studies are only suitable to a limited extent for measuring the growth potentials through M&A. For this purpose, the measure of future potential (FP) is defined as a...