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208  Articles
1 of 22 pages  |  10  records  |  more records»
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

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

The purpose of this study is to examine the usefulness of earnings and goodwill amortization by comparing the earnings before goodwill and the reported earnings (which include goodwill amortization). In addition, this study also investigates whether goodw... see more

While goodwill had clearly met the two characteristics of an asset (i.e. the occurrence of past transaction and the rights to control the assets), the “future economic benefits” of goodwill is often debatable. This paper attempts to study the existence of... see more

The purpose of this study is to examine the usefulness of earnings and goodwill amortization by comparing the earnings before goodwill and the reported earnings (which include goodwill amortization). In addition, this study also investigates whether goodw... 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

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

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