From the perspective of high-quality acquirers (with generated goodwill), this study analyses the conflicting issues in the formation, recognition and subsequent measurement of goodwill and finds that good enterprises are not willing to make a timely provision for goodwill impairment, and the...

Participation of nondispatchable renewable energy resources (RER) such as wind turbines (WT) and photovoltaic (PV) systems is one of the main challenges of these clean energy resources. Due to the uncertain nature of these resources, predictions of their amount of power in the day-ahead market...