reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts … to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of …

returns. European investors, however, consider the financial information conveyed by capitalized goodwill to be less relevant … goodwill, with the exception of Italian and Finnish investors. Originality/value – The paper adds to the existing literature on … IFRS by documenting the association between the market value of European listed firms and the book value of their goodwill …

Cet article s'intéresse aux déterminants de la dépréciation du goodwill reconnu à l'occasion de regroupements d …'entreprises. A l'issue de l'examen des cadres réglementaires international et nord américain de suivi de valeur du goodwill, nous … identifions deux types de facteurs de risque pouvant mener à une dépréciation du goodwill : les facteurs économiques (par ex …

goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards … (IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …

completed questionnaires representing 73% of the firms on the Copenhagen Stock Exchange that recognize goodwill on the balance …

Based on a formal model of how investments in corporate social responsibility act upon firm value through goodwill, we … derive the hypothesis that under uncertainty bad news are detrimental to goodwill, and subsequently have a negative impact on …, results indicate that firms with low goodwill capital (high EV risk rating) are associated with relatively larger negative …

goodwill. …