Since 2014
Theoretical bases on the nature of goodwill
Turkish Economic Review
View Archive Info| Field | Value | |
| Title |
Theoretical bases on the nature of goodwill
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| Creator |
KAISS, Sarra; Hassan 1st University
BAGHAR, Nezha; ENCG Settat, University Hassan 1st, Settat EL KABBOURI, Mounime; ENCG Settat, University Hassan 1st, Settat |
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| Subject |
Goodwill; Theory of goodwill; Intangible; Residue; Super profit; Managers; Agency theory; Overpayment; Performance.
G32; O34; G34; N80; O32; O38; M41; M48; H11. |
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| Description |
Abstract. Goodwill has been for over a decade a subject of debates and discussions trying to define the concept: its definition, its nature, its recognition. Indeed, the state of research witnesses to the abundant studies using different methodologies. Through this article we will try to make an overview to discuss the concept, its composition and classification. Beginning with a historical overview describing the appearance and theories related to goodwill, this article will be an overview that attempts to bring opinions and definitions given by researchers and then analyze the factors that determine the motivations of the managers of an acquiring company to pay more to the acquired firm the goodwill. In all these definitions, we present a critical opinion to obtain a theoretical and understandable basis for goodwill. Keywords. Goodwill; Theory of goodwill; Intangible; Residue; Super profit; Managers; Agency theory; Overpayment; Performance.JEL. G32, O34, G34, N80, O32, O38, M41, M48, H11.
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| Publisher |
Turkish Economic Review
Turkish Economic Review |
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| Contributor |
—
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| Date |
2017-12-18
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://www.kspjournals.org/index.php/TER/article/view/1487
10.1453/ter.v4i4.1487 |
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| Source |
Turkish Economic Review; Vol 4, No 4 (2017): December; 419-428
Turkish Economic Review; Vol 4, No 4 (2017): December; 419-428 2149-0414 |
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| Language |
eng
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| Relation |
http://www.kspjournals.org/index.php/TER/article/view/1487/1482
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| Rights |
Copyright (c) 2018 Turkish Economic Review
http://creativecommons.org/licenses/by-nc/4.0 |
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