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Le goodwill des sociétés françaises cotées en bourse : bilan quantitatif et enjeux pour les utilisateurs
| Content Provider | Semantic Scholar |
|---|---|
| Author | Raffournier, Bernard Schatt, Alain |
| Copyright Year | 2010 |
| Abstract | Goodwill is a significant item for most listed companies. After a measurement of the importance of this asset based on a survey of 403 French firms, this article describes its new way of calculation resulting from revised IFRS 3. It also shows that, due to the subjectivity of impairment rules, goodwill can be a privileged instrument for earnings management. |
| Starting Page | 39 |
| Ending Page | 41 |
| Page Count | 3 |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://archive-ouverte.unige.ch/files/downloads/0/0/0/4/1/5/4/1/unige_41541_attachment01.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |