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163  Articles
1 of 17 pages  |  10  records  |  more records»
Explica el tratamiento fiscal del menor o mayor valor que se produce al momento de la disolución de una sociedad que, comúnmente, han sido llamados en Chile goodwill y badwill (goodwill negativo) tributarios, refiriéndose al derecho comparado y, con mayor... see more

Explica el tratamiento fiscal del menor o mayor valor que se produce al momento de la disolución de una sociedad que, comúnmente, han sido llamados en Chile goodwill y badwill (goodwill negativo) tributarios, refiriéndose al derecho comparado y, con mayor... see more

Objetivo: Analisar a relevância do Goodwill para o mercado de capitais brasileiro e verificar possíveis diferenças em períodos de recessão econômica.Metodologia: Utilizou-se dados econômico-financeiros de companhias que negociam ações na Brasil, Bolsa e B... see more

Objective: The purpose of this research is to analyze the impairment loss of goodwill in companies listed in Brasil, Bolsa, Balcão [B]3 from the perspective of Agency Theory and Cognitive Dissonance Theory.Method: We used a sample composed of Brazilian no... see more

Objective: The purpose of this research is to analyze the impairment loss of goodwill in companies listed in Brasil, Bolsa, Balcão [B]3 from the perspective of Agency Theory and Cognitive Dissonance Theory.Method: We used a sample composed of Brazilian no... see more

This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence th... see more

Purpose: The aim of the paper is to investigate earnings management practices related to goodwill accounting, focusing on its first recognition as well as its write-offs, due to the impairment test.Design/methodology/approach: The study refers to a sample... see more

Nas combinações de negócios podem ser reconhecidos intangíveis identificáveis e o ágio por expectativa de rentabilidade futura (goodwill) adquirido na transação. Tais recursos alcançam, em algumas transações, proporções relevantes que representam valor si... see more

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