(VF)Cet article propose de mesurer la pertinence économique de la comptabilisation des dépréciations du goodwill. Pour … cela, la réaction du marché français à l’annonce de 75 dépréciations de goodwill sur la période 2000-2004 est examinée. L … date d’événement des dépréciations confortent la pertinence économique de la norme IFRS 3.(VA)This paper examines whether …

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 …

The purpose of this paper is to offer a full perspective on the evolution in time of goodwill definitions. This paper … original. Some elements used to describe goodwill remain the same throughout the whole period we studied. The conclusion of our …

regulations with the International Financial Reporting Standards with regard to goodwill, as it appears in the consolidated …

pre-IFRS compliance period 1993-2004, we first provide evidence that, under any domestic GAAPs, investors adopt a short …

discount rate of goodwill. Besides, we outline the impact of IAS/IFRS concerning the disclosure of accounting and financial …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 …

This article focuses on the determinants of goodwill impairment. After reviewing International and US standards related … to accounting for goodwill, we identify two types of risk factors that can lead to goodwill impairments: economic factors … the interaction of the different factors affecting the probability of occurrence of goodwill impairments. …