Value relevance of goodwill accounting – how a forward-looking valuation approach guides goodwill recoverability

This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in previous studies are only suitable to a limited extent for measuring the growth potentials through M&A. For this purpose, the measure of future potential (FP) is defined as a compan...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Cogent business & management 2023-12, Vol.10 (3), p.1-28
Hauptverfasser:	Just, Ruben, Honold, Dirk, Meckl, Reinhard
Format:	Artikel
Sprache:	eng
Schlagworte:	Acquisitions & mergers Business growth Financial performance future potential Goodwill M&A premium Statistical prediction
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!