The goodwill is, by nature, complex since this notion encompasses two realities: the first is an economic concept – the … disaggregating the accounting goodwill between overpayment, internally generated goodwill (IGG) and external synergies. Our … contribution relates to both the valuation of economic goodwill and the analysis of accounting goodwill. With regard to the first …

The objective of the present paper is to study the accounting treatment of goodwill and practices concerning this … underline a great heterogeneity in current accounting treatment of goodwill in French companies. Our results provide evidence … discount rate of goodwill. Besides, we outline the impact of IAS/IFRS concerning the disclosure of accounting and financial …

intangibles or as goodwill. We investigate the consequences of the purchase price allocation on bidask spreads and analysts …

In this paper we propose a new method to explain the creation and measure the value of internally generated goodwill …