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

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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 contributionValue relevance of goodwill: contingent factors
Original languagePortuguese
Number of pages22
Issue number11
Publication statusPublished - 1 Jan 2018


  • Contingent factors
  • Goodwill
  • Impairment
  • Relevance


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