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A New Approach to Accounting Goodwill (and Other Identified Intangibles with Indefinite Useful Lives) : Theory and Empirical Evidence
Lustosa, Paulo Roberto B. - 2017
I elaborate upon the foundations of Gecon – Economic Management System – model to propose a new theory on goodwill and … economic value of the new ideas and plans still to be implemented, which seems to be the true nature of goodwill. The non …. According to this view, accounting goodwill is a portion of the intangible wealth of the acquirer, which quickly dissipates …
Persistent link: https://www.econbiz.de/10012949360
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Investigating the Impact of Valuing Intangible Assets on Valuation Multiples
Fuad, Syed - 2017
Using the valuation methods proposed by, we value the internally generated intangible assets of the listed companies in DS30 index by capitalizing relevant portions of R&D, advertising and training expenses. After adjusting for the changes in book value and earnings, we show that companies...
Persistent link: https://www.econbiz.de/10012950086
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Equity Investing in the Age of Intangibles
Dugar, Amitabh; Pozharny, Jacob - 2021
Expenditures on creation of intangible capital have increased but accounting standards have not kept pace. We investigate whether this has affected the value relevance of book value and earnings. We construct a composite measure of intangible intensity based on intangible assets capitalized on...
Persistent link: https://www.econbiz.de/10013245424
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Accounting discretion and purchase price allocation after acquisitions
Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 241-270
Persistent link: https://www.econbiz.de/10011672298
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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
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UK empirical evidence on the valuation relevance of goodwill amortisation
Qureshi, Maqsood Iqbal - In: International journal of accounting and finance 3 (2011/12) 4, pp. 367-381
Persistent link: https://www.econbiz.de/10009697092
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Intangibles as innovative drivers for competitive businesses
Lopes, Ilídio Tomás; Ferreira, Catarina Filipa Pitau - In: International journal of business innovation and … 24 (2021) 2, pp. 238-260
Persistent link: https://www.econbiz.de/10012507207
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The value relevance of intangibles : some evidence on industry sector, firm performance and size effects
Qureshi, Maqsood Iqbal - In: International journal of accounting, auditing and … 13 (2017) 3, pp. 293-307
Persistent link: https://www.econbiz.de/10011818965
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The optional qualitative assessment in impairment tests
Black, Dirk E.; Krupa, Jake; Minutti-Meza, Miguel - In: Journal of international accounting research 21 (2022) 2, pp. 1-30
Persistent link: https://www.econbiz.de/10013411460