2016
DOI: 10.1016/j.racreg.2016.03.002
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Accounting for goodwill: An academic literature review and analysis to inform the debate

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Cited by 36 publications
(19 citation statements)
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“…A literatura predominante destaca que o goodwill está relacionado à capacidade da empresa em obter lucros residuais (Martins, 1972, Johnson & Petrone, 1998Wen & Moehrle, 2016). No entanto, Ma e Hopkins (1988) afirmam que "para entender a natureza do goodwill, é necessário ir além da questão da mensuração e perguntar por que existem lucros residuais?"…”
Section: Eureka: Surge Uma Nova Ideia!unclassified
“…A literatura predominante destaca que o goodwill está relacionado à capacidade da empresa em obter lucros residuais (Martins, 1972, Johnson & Petrone, 1998Wen & Moehrle, 2016). No entanto, Ma e Hopkins (1988) afirmam que "para entender a natureza do goodwill, é necessário ir além da questão da mensuração e perguntar por que existem lucros residuais?"…”
Section: Eureka: Surge Uma Nova Ideia!unclassified
“…Among the company assets, goodwill, because of its complexity, has attracted the attention of academics and practitioners in relation to its impairment (Wen & Moehrle, 2016). Goodwill in the accounting context represents amounts paid in excess, that is, it is an incremental amount paid by one company in the acquisition of another.…”
Section: Introductionmentioning
confidence: 99%
“…The processes of reviewing and adopting the International Accounting Standards (IAS/IFRS) are prominent issues in the accounting literature (Brouwer et al , 2015; Fontes et al , 2016). Given the transition towards a knowledge-based economy, the accounting standards boards had to overcome several problems relating to the identification, measurement and control of intangible assets, such as goodwill, in the accounting framework (Skinner, 2008; Wen and Moehrle, 2016; Zeghal and Maaloul, 2011). In this context, the revisions of the financial accounting standards have significantly increased the importance of goodwill as a relevant asset (Avele and Edimo, 2015; Baboukardos and Rimmel, 2014; Chen et al , 2014; Knauer and Wohrmann, 2015).…”
Section: Introductionmentioning
confidence: 99%
“…Further studies were developed to analyse the implementation of IFRS, focusing on value relevance (Laghi et al , 2013), implementation and incentives (Chalmers et al , 2011) and compliance (Johansen and Plenborg, 2013). However, despite the relevance of goodwill in literature, scholars and standard setters must still overcome unresolved issues related to its intrinsic “nature” and, specifically, its recognition and duration (Wen and Moehrle, 2016). Considering recognition, the question is “Should internally generated goodwill be recognized?” and consequently, with regard to duration, the question is “When recognized, should goodwill be amortized?”.…”
Section: Introductionmentioning
confidence: 99%