INVESTMENT, INNOVATION & INDUSTRIAL POLICIES
Published 2018-07-15
Keywords
- GOODWILL,
- GOODWILL IMPAIRMENT,
- SFAS 142,
- POST-MERGER PERFORMANCE
How to Cite
1.
Dzyuba С. Goodwill: Toxic Asset with Specious Name. ECO [Internet]. 2018 Jul. 15 [cited 2024 Aug. 7];46(3):165-83. Available from: https://ecotrends.ru/index.php/eco/article/view/1467
Abstract
Goodwill of company is an asset accounted as a possible result of merger and acquisitions deal. It have positive image as a competitive benefit. But really goodwill is overpricing amount would be impaired. Based of corporate financial reporting I analyze dynamic of goodwill grown in regional and industrial segmentation. I find that most goodwill impairment potential allocated in USA and EU companies and innovation based industries. Analyze of goodwill accounting statements evolution finds that goodwill growing relay with financial markets bobbles.References
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