The value relevance of Goodwill

dc.contributor.author	Νικολάου, Έλενα
dc.date.accessioned	2012-03-08T07:01:13Z
dc.date.available	2012-03-08T07:01:13Z
dc.date.issued	2012-03-08T07:01:13Z
dc.identifier.uri	https://dione.lib.unipi.gr/xmlui/handle/unipi/4581
dc.language.iso	el
dc.rights	Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 4.0 Διεθνές
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/4.0/deed.el
dc.subject	Φορολογία -- Δίκαιο και νομοθεσία
dc.subject	Λογιστική χρηματοοικονομική
dc.title	The value relevance of Goodwill
dc.type	Master Thesis
europeana.isShownAt	https://dione.lib.unipi.gr/xmlui/handle/unipi/4581
europeana.type	IMAGE
dc.identifier.call	657.48 ΝΙΚ
dc.description.abstractEN	This study examines the value relevance of goodwill. It is held as thesis for the Master's Division of Banking and Financial Management at the University of Piraeus. Furthermore it explores the value relevance of impairment tests in contrast with the value relevance of goodwill amortizations. It estimates the impact of purchased goodwill and of its impairment on stock price for UK, German and French firms in the years 1997-2010. It confirms previous studies that purchased goodwill is value- relevant in the year of acquisition but it fades thereafter and that amortization is value-irrelevant for each country. By contrast with amortization it finds that impairment is value relevant only for UK.

Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 4.0 Διεθνές