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 …

choices. In this paper, we investigate major changes in goodwill accounting in the U.S. over the past century through a … debates.Four different treatments of goodwill have been classified depending on two major assumptions. Then, we analyzed … there is a strong link between the dominant views on accounting and the way goodwill is accounted for in each sub-period. …

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 …

This article focuses on the determinants of goodwill impairment. After reviewing International and US standards related … to accounting for goodwill, we identify two types of risk factors that can lead to goodwill impairments: economic factors … the interaction of the different factors affecting the probability of occurrence of goodwill impairments. …

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