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THE INTANGIBLE ASSETS AND THE ENTERPRISE FINANCING

Barbuta-Misu, Nicoleta - In: Theoretical and Applied Economics 11(528)(supplement) (2008) 11(528)(supplement), pp. 377-384

In the present market economy, the enterprises’ access to the funding sources is more and more difficult, because their funding is conditioned by achieving a proper profitability, assurance of the liquidity state and assuming the risk. The fulfilment of these conditions would situate the...

Persistent link: https://www.econbiz.de/10005099690

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

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

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

ГУДВИЛЛ КАК ИНСТРУМЕНТ УПРАВЛЕНИЯ СТОИМОСТЬЮ КОМПАНИИ

МИХАЙЛОВИЧ, КРЫМОВ СЕРГЕЙ; … - In: Вестник Южно-Уральского … (2010) 3, pp. 68-72

Статья посвящена рассмотрению понятия гудвилл, его классификации, определению места и роли в управлении стоимостью предприятия. Приведена методология оценки...

Persistent link: https://www.econbiz.de/10011237732

ТЕОРИЯ ОЦЕНКИ СИНЕРГЕТИЧЕСКОЙ СТОИМОСТИ ДЕЛОВОЙ РЕПУТАЦИИ ПРЕДПРИЯТИЯ НА БАЗЕ КВАНТОВО-МЕХАНИЧЕСКОГО ПОДХОДА...

ГАБРИН КОНСТАНТИН ЭДУАРДОВИЧ.; … - In: Вестник Южно-Уральского … 7 (2013) 3, pp. 20-22

Статья посвящена описанию теоретического базиса определения и оценки деловой репутации предприятий на базе квантово-механического подхода.

Persistent link: https://www.econbiz.de/10011237815

The relationship between recognised intangible assets and voluntary intellectual capital disclosure

Schiemann, Frank; Richter, Kai; Günther, Thomas - In: Journal of Applied Accounting Research 16 (2015) 2, pp. 240-264

mainly driven by goodwill accounting. In more detailed analyses we find different directions (positive, negative and …

Persistent link: https://www.econbiz.de/10014838190

Defining goodwill: a practice perspective

Giuliani, Marco; Brännström, Daniel - In: Journal of Financial Reporting and Accounting 9 (2011) 2, pp. 161-175

Purpose – The purpose of this paper is to identify a definition of goodwill related to how companies describe their … purchased goodwill. It focuses on whether there is any consistency in how firms define goodwill in practice in the first year of … on an analysis of how companies describe goodwill in purchase analyses related to company acquisitions. The empirical …

Persistent link: https://www.econbiz.de/10014869578

The collapse of Enron and the role of intellectual capital

Chatzkel, Jay - In: Journal of Intellectual Capital 4 (2003) 2, pp. 127-143

for goodwill and intangibles …

Persistent link: https://www.econbiz.de/10014875293

Tangible and intangible dimensions of business value

Dumitrascu, Roxana Arabela; Dumitrascu, Vadim - In: The Annals of Dimitrie Cantemir Christian University. … 2 (2010) 1, pp. 100-105

The profound structural changes occurred in the global economy and also in the national one – globalization, dematerialization, crisis, etc. – impel us to watch critically not only the managerial practices on different levels of economic organization, but also the theoretical scaffold that...

Persistent link: https://www.econbiz.de/10010763952