FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1799003376> ?p ?o ?g. }

• W1799003376 abstract "This thesis examines the value relevance of goodwill that has been eliminated throughreserves in the year of acquisition. Specifically, it investigates the association beiweengoodwill reserve write-off and the value placed on the firm by the stock market. In sodoing, the thesis describes the relationship between the implied value of purchasedgoodwill and that of other assets, and we seek to explain the underlying paffern of theamortisation of goodwill over time.The empirical method uses cross-sectional equity valuation models for the period 1994-6. Based on the modified balance sheet identity, the equity valuation modelparameterises purchased goodwill and other assets separately, and a moremeaningful interpretation is given of the intercept term than in previous studies relatingto purchased goodwill.The results confirm that the market incorporates information on the goodwill reservewrite-off in the valuation of a firm, and the results also show that the market: book ratiois similar to tangible assets but its behaviour suggests a relatively higher amortisationrate. Although the present study provides evidence supporting the requirement in FRS10 (Goodwill and Intangible Assets) to capitalise purchased goodwill, the findings alsoshow that the incremental value of capitalised goodwill declines far more quickly thanFRS1O suggests, thus placing particular importance on the impairment test required byFRS 10." @default.
• W1799003376 created "2016-06-24" @default.
• W1799003376 creator A5052396078 @default.
• W1799003376 date "1999-01-01" @default.
• W1799003376 modified "2023-09-26" @default.
• W1799003376 title "Market value, book value and goodwill." @default.
• W1799003376 cites W1496052286 @default.
• W1799003376 cites W1972282968 @default.
• W1799003376 cites W1972327211 @default.
• W1799003376 cites W1977006778 @default.
• W1799003376 cites W1993088325 @default.
• W1799003376 cites W200034327 @default.
• W1799003376 cites W2006272953 @default.
• W1799003376 cites W2020154485 @default.
• W1799003376 cites W2025420692 @default.
• W1799003376 cites W2032881989 @default.
• W1799003376 cites W2034089367 @default.
• W1799003376 cites W2034188103 @default.
• W1799003376 cites W2041916446 @default.
• W1799003376 cites W2061950364 @default.
• W1799003376 cites W2073410569 @default.
• W1799003376 cites W2075168684 @default.
• W1799003376 cites W2078511554 @default.
• W1799003376 cites W2086255291 @default.
• W1799003376 cites W2089863862 @default.
• W1799003376 cites W2108818539 @default.
• W1799003376 cites W2109070650 @default.
• W1799003376 cites W2124597406 @default.
• W1799003376 cites W2125276123 @default.
• W1799003376 cites W21434973 @default.
• W1799003376 cites W2144738716 @default.
• W1799003376 cites W2153524047 @default.
• W1799003376 cites W2229500891 @default.
• W1799003376 cites W2280118875 @default.
• W1799003376 cites W2313745202 @default.
• W1799003376 cites W2317187238 @default.
• W1799003376 cites W2319838246 @default.
• W1799003376 cites W2320723163 @default.
• W1799003376 cites W2322977851 @default.
• W1799003376 cites W2323730052 @default.
• W1799003376 cites W2331407295 @default.
• W1799003376 cites W2478551822 @default.
• W1799003376 cites W2580989708 @default.
• W1799003376 cites W2752617332 @default.
• W1799003376 cites W2797532987 @default.
• W1799003376 cites W3124021724 @default.
• W1799003376 cites W584141141 @default.
• W1799003376 cites W588048373 @default.
• W1799003376 cites W953353200 @default.
• W1799003376 cites W97576638 @default.
• W1799003376 hasPublicationYear "1999" @default.
• W1799003376 type Work @default.
• W1799003376 sameAs 1799003376 @default.
• W1799003376 citedByCount "3" @default.
• W1799003376 crossrefType "dissertation" @default.
• W1799003376 hasAuthorship W1799003376A5052396078 @default.
• W1799003376 hasConcept C10138342 @default.
• W1799003376 hasConcept C106159729 @default.
• W1799003376 hasConcept C119857082 @default.
• W1799003376 hasConcept C120527767 @default.
• W1799003376 hasConcept C121955636 @default.
• W1799003376 hasConcept C144133560 @default.
• W1799003376 hasConcept C162118730 @default.
• W1799003376 hasConcept C162324750 @default.
• W1799003376 hasConcept C169824061 @default.
• W1799003376 hasConcept C175647561 @default.
• W1799003376 hasConcept C17744445 @default.
• W1799003376 hasConcept C186027771 @default.
• W1799003376 hasConcept C199539241 @default.
• W1799003376 hasConcept C199728807 @default.
• W1799003376 hasConcept C202552767 @default.
• W1799003376 hasConcept C22270272 @default.
• W1799003376 hasConcept C2776291640 @default.
• W1799003376 hasConcept C2778860618 @default.
• W1799003376 hasConcept C2780933327 @default.
• W1799003376 hasConcept C2781426361 @default.
• W1799003376 hasConcept C41008148 @default.
• W1799003376 hasConcept C44171179 @default.
• W1799003376 hasConceptScore W1799003376C10138342 @default.
• W1799003376 hasConceptScore W1799003376C106159729 @default.
• W1799003376 hasConceptScore W1799003376C119857082 @default.
• W1799003376 hasConceptScore W1799003376C120527767 @default.
• W1799003376 hasConceptScore W1799003376C121955636 @default.
• W1799003376 hasConceptScore W1799003376C144133560 @default.
• W1799003376 hasConceptScore W1799003376C162118730 @default.
• W1799003376 hasConceptScore W1799003376C162324750 @default.
• W1799003376 hasConceptScore W1799003376C169824061 @default.
• W1799003376 hasConceptScore W1799003376C175647561 @default.
• W1799003376 hasConceptScore W1799003376C17744445 @default.
• W1799003376 hasConceptScore W1799003376C186027771 @default.
• W1799003376 hasConceptScore W1799003376C199539241 @default.
• W1799003376 hasConceptScore W1799003376C199728807 @default.
• W1799003376 hasConceptScore W1799003376C202552767 @default.
• W1799003376 hasConceptScore W1799003376C22270272 @default.
• W1799003376 hasConceptScore W1799003376C2776291640 @default.
• W1799003376 hasConceptScore W1799003376C2778860618 @default.
• W1799003376 hasConceptScore W1799003376C2780933327 @default.
• W1799003376 hasConceptScore W1799003376C2781426361 @default.
• W1799003376 hasConceptScore W1799003376C41008148 @default.
• W1799003376 hasConceptScore W1799003376C44171179 @default.

• next