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 …

investment, the organization of brand management, the valuation of brands for internal control purposes, and the tactical and …

The accuracy of firm information disclosures and the efficiency of long-term investment both play crucial roles in the … managers confront realistic incentives to misreport financial statements and distort their real investment choices. Managers in … this misreporting through disclosure regulation is possible, it incentivizes managers to distort real investment, which …

investigate this issue using a hand-collected dataset of hedging and investment behavior of oil and gas exploration and production … destroying investment decisions, so that greater discretion over internally generated funds becomes more valuable to …

We find that investment responds more sensitively to a firm's Tobin's q when its share price is more discrete. Low …-price U.S. stocks exhibit higher investment-q sensitivity, but this pattern disappears in countries whose tick sizes increase … increases price informativeness and investment-q sensitivity, particularly when firms face tighter tick-size constraints …