商誉:价值的幻觉?

Chicago Booth ARC: Managerial Accounting (Topic) Pub Date : 2016-09-28 DOI:10.2139/SSRN.2844775

J. Nugent

{"title":"商誉:价值的幻觉?","authors":"J. Nugent","doi":"10.2139/SSRN.2844775","DOIUrl":null,"url":null,"abstract":"This paper examines the illusion of value generated by the booking of accounting goodwill and its impact as a driver of top line and bottom line growth in an otherwise satiated market.“Packaging is everything” is the popular phrase. “It holds truth regarding the illusion of value.” (The Illusion of Value, January 12, 2015)","PeriodicalId":379982,"journal":{"name":"Chicago Booth ARC: Managerial Accounting (Topic)","volume":"20 2","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Goodwill: The Illusion of Value?\",\"authors\":\"J. Nugent\",\"doi\":\"10.2139/SSRN.2844775\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper examines the illusion of value generated by the booking of accounting goodwill and its impact as a driver of top line and bottom line growth in an otherwise satiated market.“Packaging is everything” is the popular phrase. “It holds truth regarding the illusion of value.” (The Illusion of Value, January 12, 2015)\",\"PeriodicalId\":379982,\"journal\":{\"name\":\"Chicago Booth ARC: Managerial Accounting (Topic)\",\"volume\":\"20 2\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2016-09-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Chicago Booth ARC: Managerial Accounting (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.2844775\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Chicago Booth ARC: Managerial Accounting (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.2844775","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 2

摘要

本文考察了会计商誉入账所产生的价值错觉，以及它在一个其他方面已经满足的市场中作为顶线和底线增长驱动因素的影响。“包装就是一切”是一个流行的说法。“关于价值幻觉，它是正确的。(《价值的幻觉》，2015年1月12日)

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文

微信好友朋友圈 QQ好友复制链接

本刊更多论文

Goodwill: The Illusion of Value?

This paper examines the illusion of value generated by the booking of accounting goodwill and its impact as a driver of top line and bottom line growth in an otherwise satiated market.“Packaging is everything” is the popular phrase. “It holds truth regarding the illusion of value.” (The Illusion of Value, January 12, 2015)

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Chicago Booth ARC: Managerial Accounting (Topic)

自引率

0.00%

发文量

期刊最新文献

Shaping Incentives through Measurement and Contracts Investigating the Effect of Extensible Business Reporting Language (XBRL) on Quality Improvement of Financial Reporting in Iranian Corporations Analysis of Financial Statements in the Sugar Industry Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule Goodwill: The Illusion of Value?