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An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets
Stolowy, Hervé; Paugam, Luc; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2011
Persistent link: https://www.econbiz.de/10010706511
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Goodwill and IAS/IFRS : an empirical study of French listed groups
Farjaudon, Anne-Laure; Fabre, Karine - Université Paris-Dauphine (Paris IX) - 2005
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 …
Persistent link: https://www.econbiz.de/10010707767
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Should Additional Disclosure be Mandated for Intangibles Assets? Insights from Purchase Price Allocations
Paugam, Luc - Université Paris-Dauphine (Paris IX) - 2011
intangibles or as goodwill. We investigate the consequences of the purchase price allocation on bidask spreads and analysts …
Persistent link: https://www.econbiz.de/10010708989
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The internally generated goodwill as an aggregation of interacting asset
Casta, Jean-François; Paugam, Luc; Stolowy, Hervé - Université Paris-Dauphine (Paris IX) - 2011
Persistent link: https://www.econbiz.de/10010861546
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Les entreprises françaises doivent se mobiliser sur les IFRS
Casta, Jean-François; Marteau, Patrice - Université Paris-Dauphine (Paris IX) - 2006
Persistent link: https://www.econbiz.de/10010905078
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Grounded theory : quels usages dans les recherches en contrôle de gestion ?
Berland, Nicolas; Joannides, Vassili - Université Paris-Dauphine (Paris IX) - 2008
The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in management accounting research. This piece of work is a bibliographic study confronting grounded theory practices with the expectations of its founders (Glaser et Strauss, 1967; Strauss...
Persistent link: https://www.econbiz.de/10010905116
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Le Crédit Lyonnais d'Henri Germain et la représentation comptable
Praquin, Nicolas - Université Paris-Dauphine (Paris IX) - 2005
Persistent link: https://www.econbiz.de/10010905407
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Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets
Casta, Jean-François; Stolowy, Hervé; Paugam, Luc - Université Paris-Dauphine (Paris IX) - 2011
In this paper we propose a new method to explain the creation and measure the value of internally generated goodwill …
Persistent link: https://www.econbiz.de/10010706635
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La comptabilité, aux frontières de l'organisation : un instrument de la stratégie entrepreneuriale
Praquin, Nicolas - Université Paris-Dauphine (Paris IX) - 2004
Persistent link: https://www.econbiz.de/10010706848
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Incertitude et comptabilité
Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2009
Persistent link: https://www.econbiz.de/10010707941