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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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Accounting conservatism and managerial risk-taking: Corporate acquisitions
Kravet, Todd D. - In: Journal of Accounting and Economics 57 (2014) 2, pp. 218-240
Watts (2003) and Ball and Shivakumar (2005) argue that accounting conservatism decreases managerial incentives to make negative net present value investments. I develop and test a new hypothesis that accounting conservatism is associated with managers making less risky investments. I find that...
Persistent link: https://www.econbiz.de/10011043064
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Valorisation et reporting du goodwill : enjeux théoriques et empiriques
Paugam, Luc - Université Paris-Dauphine (Paris IX) - 2011
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 …
Persistent link: https://www.econbiz.de/10010861640
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THE PARADOX OF GOODWILL: WHY DO WE PAY MORE THAN THE FAIR VALUE? STUDY ON ROMANIAN COMPANIES
FĂDUR, CRISTINA-IONELA; MIRONIUC, MARILENA - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 213-220
Romanian economy of the last 20 years has been marked by numerous privatization processes. The goodwill is an … of the goodwill and of other intangible assets acknowledged after the transaction, considering that this value is an …
Persistent link: https://www.econbiz.de/10010681299
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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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Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
Bozkurt, Orhan; İslamoğlu, Mehmet; Öz, Yaşar - In: Journal of Economics, Finance and Administrative Science 18 (2013) 34, pp. 16-23
Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in...
Persistent link: https://www.econbiz.de/10010991566
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The Effects of Application of Lean Concept in Retail
LUKIC, Radojko - In: Economia. Seria Management 15 (2012) 1, pp. 88-98
Lean principles and techniques can be successfully applied in the retail sector. In the retail sector, lean approach improves operational flows. Lean retail encourages manufacturers to produce standard products in accordance with the created (placed) orders from retailers pursuant to the demand...
Persistent link: https://www.econbiz.de/10010857623
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Effect of Packing Cost on The Sales Price and Contribution Margin
ATAGAN, Gulsah; YUKCU, Suleyman - In: Ege Academic Review 13 (2013) 1, pp. 1-9
The basic characteristic of packing is to protect the product from external factors while the product is delivering to consumers. However, recently packing has become an indispensable aspect of marketing. Because, packing is considered as a silent dealer which directly reaches consumers. Packing...
Persistent link: https://www.econbiz.de/10010859327
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SYSTEMES COMPTABLES DANS LE CONTEXTE DE LA MONDIALISATION
Hutanu, Loredana Oana - In: CES Working Papers 5(3) (2013) September, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10010859871