This paper aims to examine the abilities of goodwill and its impairment write-offs in predicting future expected cash … flows. Using a sample of Korean listed firms which reported a positive goodwill balance during the period of 2011 to 2014 …, we observe positive associations between goodwill balance, impairment write-offs, and up to two-year-ahead cash flows …

This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in … includes 2660 acquisitions from US companies between 1998 - 2018. Goodwill (premiums) are identified as carriers of FP, and we … seek to determine whether they affect long-term operating performance. Our results show that changes in FP, like goodwill …

auf die Methodik der Gesamtbewertung rekurriert. Damit hat die Unternehmensbewertung für Zwecke der Steuerbemessung neue …

enterprise values through the application of different valuation methods. -- Unternehmensbewertung ;Unternehmenswert …