A relevância do goodwill: fatores contingentes

Cristina Gonçalves; Efigénio Rebelo; Leonor Fernandes Ferreira; Santana Fernandes

A relevância do goodwill: fatores contingentes

Translated title of the contribution: Value relevance of goodwill: contingent factors

Cristina Gonçalves, Efigénio Rebelo, Leonor Fernandes Ferreira, Santana Fernandes

NOVA School of Business and Economics (NOVA SBE)

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Abstract

Considering a sample of 105 companies listed on the Lisbon and Madrid stock exchanges, and using ppropriate estimation methods for dynamic models with panel data. this paper analyses the relevance of goodwill and its impairments to the market value of these entities. a were used both the relevance of both goodwill and impairment of goodwill were confirmed, but conditioned by the positive or negative results, sectors, economic cycles and market performance.

Translated title of the contribution	Value relevance of goodwill: contingent factors
Original language	Portuguese
Number of pages	22
Journal	Espacios
Volume	39
Issue number	11
Publication status	Published - 1 Jan 2018

Keywords

Contingent factors
Goodwill
Impairment
Relevance

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Cite this

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abstract = "Considering a sample of 105 companies listed on the Lisbon and Madrid stock exchanges, and using ppropriate estimation methods for dynamic models with panel data. this paper analyses the relevance of goodwill and its impairments to the market value of these entities. a were used both the relevance of both goodwill and impairment of goodwill were confirmed, but conditioned by the positive or negative results, sectors, economic cycles and market performance.",

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AU - Rebelo, Efigénio

AU - Ferreira, Leonor Fernandes

AU - Fernandes, Santana

PY - 2018/1/1

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N2 - Considering a sample of 105 companies listed on the Lisbon and Madrid stock exchanges, and using ppropriate estimation methods for dynamic models with panel data. this paper analyses the relevance of goodwill and its impairments to the market value of these entities. a were used both the relevance of both goodwill and impairment of goodwill were confirmed, but conditioned by the positive or negative results, sectors, economic cycles and market performance.

AB - Considering a sample of 105 companies listed on the Lisbon and Madrid stock exchanges, and using ppropriate estimation methods for dynamic models with panel data. this paper analyses the relevance of goodwill and its impairments to the market value of these entities. a were used both the relevance of both goodwill and impairment of goodwill were confirmed, but conditioned by the positive or negative results, sectors, economic cycles and market performance.

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KW - Impairment

KW - Relevance

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A relevância do goodwill: fatores contingentes

Abstract

Keywords

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