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 …

This paper models the investment behaviour of a multi-asset firm with market power that accumulates valuable intangible … assets to complement the IT capital. The investment model is estimated using data from Spanish banks on assets of different …

the determinants of telecommunications investments and presents two possible solutions to the investment problem. The …

investment in generating and conserving a company reputation is rewarded with the realization of competitive advantages. Explicit … economic reputation into the strategy depends on its contribution to the company return. Strategic elements like investment …

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 …

This case requires a detailed analysis of impairments of both long-lived assets and goodwill for First Motors …

themanagerial discretion allowed by the standard could lead to biased decisions inmanagers’ determination of goodwill impairment …