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Die ?konomik der Reputation
Tegtmeyer, Jan C. - 2004
Gegenstand dieser Arbeit ist die Betrachtung der Reputation eines Unternehmens aus ?konomischer Sicht. Die Zusammenfassung von Beurteilungen der Unternehmensaktivit?ten durch wirtschaftlich relevante Interessengruppen bildet eine Unternehmensreputation. Die Reputation wird hier mit einem...
Persistent link: https://www.econbiz.de/10009484796
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Der Stellenwert des immateriellen Anlagevermögens am Beispiel von drei bedeutenden deutschen Konzernen
Arndt, Katharina - 2010
Ziel der Bachelorarbeit ist es, die Bedeutsamkeit der immateriellenVermögensgegenstände sowie deren Auswirkungen an drei ausgewählten Unternehmen aufzuzeigen.Besonderes Augenmerk liegt dabei auf den Bereichen Forschungs- undEntwicklungskosten sowie Geschäfts- und Firmenwert.Dazu werden im...
Persistent link: https://www.econbiz.de/10009434289
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Discount rates in disarray : evidence on flawed goodwill impairment testing
Gallery, Gerry T. - 2009
Carlin and Finch, this issue, compare goodwill impairment discount rates used by a sample of large Australian firms … opportunistically select goodwill discount rates subsequent to the 2005 introduction of International Financial Reporting Standards …, discount rate selection plays a key role in goodwill valuation decisions. It is also timely to consider the goodwill valuation …
Persistent link: https://www.econbiz.de/10009438362
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Goodwill impairment charges under SFAS 142: role of executives' incentives and corporate governance
Ahmed, Anwer (contributor) - 2007
themanagerial discretion allowed by the standard could lead to biased decisions inmanagers’ determination of goodwill impairment …
Persistent link: https://www.econbiz.de/10009465063
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First Motors Corporation: A Classroom Case on Impairments
Krumwiede, Tim; Giannini, Emily - 2008
This case requires a detailed analysis of impairments of both long-lived assets and goodwill for First Motors …
Persistent link: https://www.econbiz.de/10009450228
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DEFINITIONS ATTRIBUTED TO GOODWILL IN THE ECONOMIC LITERATURE AND CONCEPTUAL DELIMITATIONS REGARDING THE WAY OF VALUATION AND EXPOSURE OF THIS PATRIMONIAL COMPONENT IN THE BALANCE...
Leliuc Cosmulese, Cristina Gabriela; Grosu, Veronica; … - 2017
goodwill. The present paper is part of the research done in the doctoral thesis and we consider it very important to have a … goodwill both from the point of view of the accounting literature and the economic practice (regarding the evaluation and … and history, being a study focusing on the international accounting of goodwill in the past, present and future. In …
Persistent link: https://www.econbiz.de/10011770509