Essays about: "goodwill assets"
Showing result 1 - 5 of 36 essays containing the words goodwill assets.
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1. The Missing Ingredient: How to improve value investing in the information age
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. READ MORE
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2. Intangible assets and earnings management : An analysis in an EU context
University essay from Umeå universitet/FöretagsekonomiAbstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE
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3. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market
University essay from Umeå universitet/FöretagsekonomiAbstract : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. READ MORE
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4. A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?
University essay from Jönköping University/Internationella HandelshögskolanAbstract : Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. READ MORE
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5. Unreliable Accoutning of Intangible Assets in a Digital Era : A study on the association between reliability and value relevance of intangible assets
University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)Abstract : Background: The purpose of accounting and financial reporting is to provide useful information for its users in their decision-making. The importance of intangible assets for companies in the modern digital economy has led to debates concerning how it should be presented in accounting. READ MORE
