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other Intangible Assets†(2001) has led to more precise information about accounting goodwill in the financial statements … show that after the introduction of new regulation the relative amount of accounting goodwill (59,8% of the purchase price …) is lower when compared to relative accounting goodwill in the period before (67,6% of the purchase price). Moreover, more …
Persistent link: https://www.econbiz.de/10011213559
the international standards of accounting affecting reporting on goodwill. The intentions of the standard-setting bodies … acquired goodwill.1 In this research it is tested whether goodwill under the new accounting regime does reflect underlying … that goodwill contains elements of value creation: characteristics of valuecreating acquisitions have a positive effect on …
Persistent link: https://www.econbiz.de/10011213581
) are valid for purchased goodwill as well. Among them are acquirer’s and target’s Tobin’s q, and debt assets ratio … 2002 and December 2005. Databases used are SDC Platinum, CRSP and Compustat industrial annual file. Goodwill amounts are … correlation coefficient for target excess return amounts and goodwill is positive, whereas it is negative for acquirer and …
Persistent link: https://www.econbiz.de/10005040881
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