Valuation of purchased goodwill: economic and accounting approaches
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Capelle a/d Ijssel
Labyrint Publ.
1996
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| Series: | Theses on systems, organisations and management
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Zugl.: Groningen, Rijksuniv., Diss., 1996 |
| Physical Description: | 165 S. |
| ISBN: | 907259133X |
Staff View
MARC
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| 245 | 1 | 0 | |a Valuation of purchased goodwill |b economic and accounting approaches |c Carel Adriaan Huijgen |
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Record in the Search Index
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|---|---|
| adam_text | Contents
1 Introduction 1
2 Market based accounting research 7
2.1 Modelling capital market reaction to accounting reports 8 X
2.1.1 Return analysis 9 y
2.1.2 Valuation analysis 12 X
2.1.3 Risk analysis 15
2.2 Overview of empirical work 18
2.2.1 Information content of accounting numbers 19
2.2.2 Differences in accounting method choice 23
2.2.3 Market reaction to accounting regulation 27
2.3 Return analysis versus valuation and risk analysis 31
Appendices chapter 2 35
A2.1 Derivation of an accounting based valuation model 35
A2.2 Positive accounting theory 42
A2.2.1 Economic foundations of positive accounting theory 42
A2.2.2 Explanation of accounting method choices 43
A2.2.3 Empirical results 45 *
A2.2.4 Evaluation of the theory and the tests 48
3 Accounting for goodwill 51
3.1 Economic consequences of alternative accounting treatments 52
3.2 Definition of goodwill 54
3.3 Accounting regulations with respect to goodwill 57
3.3.1 The Netherlands 58
3.3.2 Other countries 61
3.4 The goodwill discussion 63
3.4.1 Nature and role of accounting 63
3.4.2 Recognition and measurement issue 65
3.4.3 Evaluation of arguments 67
3.5 Conclusions 71
4 Investors perception of purchased goodwill 73
4.1 Modelling goodwill expenses 74
4.1.1 Valuation model 74
4.1.2 Return model 76
4.1.3 Risk model 77
4.2 Data and sample selection 79
4.3 Results of descriptive analysis 83
4.3.1 Accounting practice of purchased goodwill 83
4.3.2 Figures on goodwill expenses 85
4.3.3 Influence of various accounting alternatives on selected ratios 87
4.4 Results of regression analysis 94
4.4.1 Results of valuation analysis 94
4.4.2 Results of return analysis 100
4.4.3 Results of risk analysis 103
4.5 Discussion 107
5 Conclusions Ill
5.1 Main results 111
5.2 Strengths and weaknesses 113
5.3 Policy implications 116
5.4 Suggestions for future research 118
Appendices chapter 4 121
A4.1 Selection of companies 121
A4.2 Data example 122
A4.3 Accounting treatment of purchased goodwill 124
A4.4 Composition of regression samples 129
A4.5 Single correlations of regression variables 134
References 141
Samenvatting 157
|
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| id | DE-604.BV011232119 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:06:14Z |
| institution | BVB |
| isbn | 907259133X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007537265 |
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| owner_facet | DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-384 |
| physical | 165 S. |
| publishDate | 1996 |
| publishDateSearch | 1996 |
| publishDateSort | 1996 |
| publisher | Labyrint Publ. |
| record_format | marc |
| series2 | Theses on systems, organisations and management |
| spelling | Huijgen, Carel A. Verfasser aut Valuation of purchased goodwill economic and accounting approaches Carel Adriaan Huijgen Capelle a/d Ijssel Labyrint Publ. 1996 165 S. txt rdacontent n rdamedia nc rdacarrier Theses on systems, organisations and management Zugl.: Groningen, Rijksuniv., Diss., 1996 Accounting gtt Goodwill gtt Kapitaalmarkt gtt Bilanz (DE-588)4006566-2 gnd rswk-swf Firmenwert (DE-588)4156968-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Proefschriften (vorm) gtt Firmenwert (DE-588)4156968-4 s Bilanz (DE-588)4006566-2 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007537265&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Huijgen, Carel A. Valuation of purchased goodwill economic and accounting approaches Accounting gtt Goodwill gtt Kapitaalmarkt gtt Bilanz (DE-588)4006566-2 gnd Firmenwert (DE-588)4156968-4 gnd |
| subject_GND | (DE-588)4006566-2 (DE-588)4156968-4 (DE-588)4113937-9 |
| title | Valuation of purchased goodwill economic and accounting approaches |
| title_auth | Valuation of purchased goodwill economic and accounting approaches |
| title_exact_search | Valuation of purchased goodwill economic and accounting approaches |
| title_full | Valuation of purchased goodwill economic and accounting approaches Carel Adriaan Huijgen |
| title_fullStr | Valuation of purchased goodwill economic and accounting approaches Carel Adriaan Huijgen |
| title_full_unstemmed | Valuation of purchased goodwill economic and accounting approaches Carel Adriaan Huijgen |
| title_short | Valuation of purchased goodwill |
| title_sort | valuation of purchased goodwill economic and accounting approaches |
| title_sub | economic and accounting approaches |
| topic | Accounting gtt Goodwill gtt Kapitaalmarkt gtt Bilanz (DE-588)4006566-2 gnd Firmenwert (DE-588)4156968-4 gnd |
| topic_facet | Accounting Goodwill Kapitaalmarkt Bilanz Firmenwert Hochschulschrift Proefschriften (vorm) |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007537265&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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