The value relevance of goodwill and goodwill amortization in a Danish setting

Is goodwill value relevant - A Danish perspective

Based on data from the Danish Stock Exchange, this paper analyses the value relevance of goodwill and goodwill amortization. Until Danish accounting legislation was changed as of January 1, 2002 companies were allowed to write-off goodwill or capitalize it subject to amortization, which provided a richer information set, as goodwill must be capitalized under most other accounting regimes. The v...

Is Amortization Good Enough? Evidence from the U.K. Goodwill Accounting

Before 2001, the accounting practitioners generally amortize the cost of intangibles over an arbitrary decided period of time. The accounting treatment lies in two perspectives: first, the value of goodwill will eventually decline; second, the recognition of amortization expenses is to meet the requirement of matching principle. However, later research indicates that the value of goodwill does ...

Science and International Goodwill

Goodwill in the Legal Works of Cyberspace

Background: Today, the imperative of the rule of ethics is goodwill on the legal effects of cyberspace such as the Internet, Instagram, Telegram, YouTube, WhatsApp, and so on. Because, the many problems caused by these legal acts have made the relations of individuals vague and controversial. It requires the introduction of a new model of the application of ethics in cyberspace. In this way, th...

Goodwill in a Great Society

Great Society. By Arthur Radford, Professor of Social Administration, University of Nottingham. Published by the National Council of Social Service, 26 Bedford Square, W.C.I. 19 pp. 2s. In a short but very comprehensive pamphlet, Professor Radford describes the revolution which in the past forty years " has turned from assistance to insurance and from insurance to assurance ", and the fundament...