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 …

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

Increasing internally generated goodwill (IGG) is another way of depicting the rising gap between market and accounting … values sometimes referred as the “book-to-market black box”. Existing methods propose to value internally generated goodwill … approaches is that they do not explain how the goodwill is created. In other words they do not enter into the “black box”. We …

investment (RII). Using a five-European-country sample including listed firms from UK, Germany, France, Italy and Spain, over the …

souhaitant redonner de la pertinence à l'information comptable, ont développé un vaste débat, autour du goodwill et de l …