Goodwill and Its Effect on Share Price of Manufacturing and Nonmanufacturing Companies
2020
Martin Kedron
This research examines how goodwill is relevant to share price on a sample of European companies with goodwill. The dataset includes 7,253 European companies broken down by sector according to the NACE classification in the period 2009–2017. Linear regression analysis was used to identify the effect of goodwill on share price. It was found out that goodwill has a positive effect on share price in manufacturing companies. These results suggest that the information contained in goodwill should be more identified to provide users of reporting with more information.
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
卷
68
期
2
页码
373
- 381
ISSN
1211-8516 | 2464-8310
出版者
Mendel University Press
其它主题
Primary goodwill; Intangible assets; Secondary goodwill; Sectors of intangible assets
语言
英语
2024-12-11
2024-12-11
DOAJ
