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Impact of goodwill on firms capital structure in developed and developing countries : moderating effects of legal system

Oli Ahad Thakur; Bany Ariffin Bin Amin Noordin; … - In: Macroeconomics and finance in emerging market economies 16 (2023) 3, pp. 525-544

Persistent link: https://www.econbiz.de/10014422143

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

Does the efficient use of visible intellectual capital determine the profitability in the automotive industry?

Petrović, Bojan; Krstić, Bojan; Radenovic, Tamara; … - In: Ekonomske teme 61 (2023) 4, pp. 515-539

part of the total IC is disclosed and visible in the assets side of the balance sheet (Intellectual assets and Goodwill …, of the Efficiency in the use of Intangible assets and goodwill (Eiag) on various rations of ROA and ROE using the EIC … of this study confirm a positive relationship between the efficiency in the use of intangible assets and goodwill (Eiag …

Persistent link: https://www.econbiz.de/10014530325

Bilanzierung von Unternehmenszusammenschlüssen nach US-GAAP

Kahlert, Holger; Seeger, Norbert - 2003

Persistent link: https://www.econbiz.de/10010298881

The Problems of Stage Acquisition Under the New Consolidation Accounting Standards

Yang, James G.S.; Aquilino, Frank J. - In: International Journal of Corporate Finance and … 4 (2017) 1, pp. 57-71

have changed under FASB Nos. 141R and 160. Goodwill consists of both the parent and the noncontrolling interest …. Noncontrolling interest includes goodwill and is treated as equity, rather than a liability. Consolidation is based on the fair value … recognized. After the controlling interest is reached, consolidation is required and goodwill is established. Any disposition of …

Persistent link: https://www.econbiz.de/10012043623

An Empirical Examination of SBA Guaranteed Loans: Rates, Collateral, Agency Costs, and the Time to Obtain the Loan

Brau, James C.; Osteryoung, Jerome S. - In: Journal of Entrepreneurial Finance 6 (2001) 1, pp. 1-23

We empirically examine a sample of over 350 entrepreneurial firms that successfully receive an SBA guaranteed loan. The first portion of the paper contains descriptive statistics that lend anecdotal evidence concerning the organization type of borrowers, the incidence of collateral, the reasons...

Persistent link: https://www.econbiz.de/10011310372

The Impact of Bank Structure on Small Business and Small Farm Lending

Craig, Steven G.; Hardee, Polly T. - In: Journal of Entrepreneurial Finance 6 (2001) 1, pp. 59-83

This paper empirically explores the impact of bank size, holding company affiliation and the degree of branching on small business and farm lending through a conceptual analysis encompassing private information asymmetries inherent in these bank dependent borrowers. The study expands the...

Persistent link: https://www.econbiz.de/10011310375

Capital as Power. A Study of Order and Creorder

Nitzan, Jonathan; Bichler, Shimshon - 2009

Conventional theories of capitalism are mired in a deep crisis: after centuries of debate, they are still unable to tell us what capital is. Liberals and Marxists both think of capital as an 'economic' entity that they count in universal units of ‘utils’ or 'abstract labour', respectively....

Persistent link: https://www.econbiz.de/10011646688

Quality of disclosed information with emphasis on goodwill impairment

Boučková, Markéta - In: European Financial and Accounting Journal 11 (2016) 2, pp. 37-52

This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit … disclosure requirements of goodwill impairment has shown generally low level of compliance within the selected companies. The …

Persistent link: https://www.econbiz.de/10011937447

Der Stellenwert des immateriellen Anlagevermögens am Beispiel von drei bedeutenden deutschen Konzernen

Arndt, Katharina - 2010

Ziel der Bachelorarbeit ist es, die Bedeutsamkeit der immateriellenVermögensgegenstände sowie deren Auswirkungen an drei ausgewählten Unternehmen aufzuzeigen.Besonderes Augenmerk liegt dabei auf den Bereichen Forschungs- undEntwicklungskosten sowie Geschäfts- und Firmenwert.Dazu werden im...

Persistent link: https://www.econbiz.de/10009434289