Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 93 for “"Goodwill."”.
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The theory of goodwill capitalization
Thesis (B.S.)--Massachusetts Institute of Technology, Dept. of Business and Engineering Administration, 1922.
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Goodwill Indemnity in Franchising: The European Goodwill Recoupment Doctrine as a Framework for American Franchise Relationships
… theory drawn from the European concept of goodwill recoupment. Under the proposed approach, once a franchise comes to an end, the franchisee would be entitled to a payment for its goodwill. The payment does not depend on the franchisor's wrongdoing; if and to the extent that a franchisee …
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Online auctions in procurement : the cost/goodwill tradeoff
… specifically addresses the cost vs. supplier goodwill tradeoff present in procurement auction. After quantifying these variables and answering associated questions, the thesis provides a framework for evaluating the use of online auctions in industry in general. The thesis concludes with a …
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Peace on Earth and goodwill toward men: altruism of long term volunteers
A grounded theory approach was taken to formulating a new theoretical framework of altruism based on twelve in-depth interviews with a heterogenous group of long term volunteers from a single community. Interviews were first analyzed separately to construct a clear sense of each individuals’ …
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The value relevance of goodwill and its disclosure for companies listed on the JSE
The value relevance of goodwill is a topic of ongoing discussion in accounting, because of the nature of this intangible asset, and changes in the accounting standards regarding the disclosure of goodwill and goodwill impairment. International Financial Reporting Standard (IFRS) 3 was implemented …
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Usefulness of goodwill impairment under SFAS No. 142 in reflecting the relative efficiency of firms
Scope and Method of Study: This study examines goodwill impairment under SFAS No. 142 whether it improves financial reporting quality by better reflecting the underlying relative efficiency of a firm. A firm's relative efficiency is measured by using Data Envelopment Analysis (DEA). The analysis is …
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The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting
… fair-value estimates to account for acquired goodwill. I find evidence consistent with the Financial Accounting Standards Board (FASB) issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting: pro-pooling firms can be linked-via political …
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The space between Aristotle and the Bush administration: Considering the impact of "goodwill" on international relations
… particular interest is the importance of eunoia (goodwill) as an aspect of the speaker’s ethos. Considering that goodwill has been viewed as the lost dimension of Aristotle’s ethos (credibility) this analysis provides the basis to argue that goodwill should be treated as a major component of …
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Social and physical rehabilitation in Boston's South Cove : a new plan for Morgan Memorial and Goodwill Industries
Thesis (M. Arch)--Massachusetts Institute of Technology, Dept. of Architecture, 1961.
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Towards a better understanding of driving factors for FDI allocation. A country's goodwill: a new host country's FDI determinant?
… a group of assets that forms a country’s Goodwill, or national Goodwill. National Goodwill includes all those unmeasurable, unquantifiable or not easily identifiable assets that add to (or subtract from) a country’s market value and that can, in turn, generate FDI inflows. The research …
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Financial reporting quality and uncertainty about credit risk among the ratings agencies
… Finally, I examine whether SFAS 142, which ended goodwill amortization and requires managerial estimates to determine potential impairments of goodwill, affected uncertainty about credit risk. I find increased uncertainty between agencies about the goodwill account for firms with significant …
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Analyzing Sponsorship Outcomes across the Sports Industry
… study was to examine the impact of identity and goodwill on the effectiveness of sponsorship in terms of attitudes and purchase intentions (sponsorship outcomes) across three different sponsorship categories (a professional sport organization, a nonprofit organization and a cause-related …
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Merger and Acquisition Financial Reporting Outcomes: An Examination of Non-Audit Fees and the Impact on Auditor Independence
… NAS, and M&A financial reporting outcomes (i.e., goodwill impairments, M&A related internal control weaknesses, M&A related financial restatements, and market reaction to goodwill impairments) when the auditor provides NAS to an audit-client in a successful M&A transaction.</p> <p>The final sample …
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Tax Incentives and Fair Value Accounting for Intangible Assets
… their fair values with any remainder reported as goodwill. The tax planning strategies of US multinationals often employ related-party intangibles transactions to direct related-party royalty payments from higher tax locations to a lower tax country. Such tax planning activities may affect the …
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La rappresentazione del valore nelle operazioni di Business Combination
… the surplus was completely ascribable to goodwill rather than to specific intangible assets. According to Hamberg, this could also be a consequence of opportunistic behaviors because while specific intangibile assets are subject to amortization, goodwill is subject to an impairment test. …
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Takeover gains and the recognition of identifiable intangible assets
… to identifiable intangible assets, rather than goodwill, and this behaviour is commonly labelled opportunistic (e.g. Walker 1989; Woolf 1989; Carlin & Finch 2007). This thesis extends this literature in two ways. First, it evaluates the association between identifiable intangible assets …
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Codemakers
… divided into three sections: "Topophilia," "Goodwill," and "Women's Work."</p>
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