The Value Relevance of Reported Goodwill

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ID: 45061
2013
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Abstract
Purpose – The purpose of this paper is to investigate the value relevance of the goodwill reported in the consolidated financial statements of all non-finance companies listed on the Tehran Stock Exchange from 2006 to 2011. Design/methodology/approach – The paper uses regression analysis based on valuation model developed originally by Ohlson (1995) in which stock price is using as the dependent variable and book value of equity per share, book value of equity minus the amount of recognized goodwill per share, earnings per share and goodwill per share as independent variables. Findings – The paper shows that net earnings and reported goodwill are highly significantly associated with stock price. Research limitations/originality/value/implications – We did not find any research on value relevance of reported goodwill in Iran, this research it is important to provide evidence about effects of different cultural and institutional characteristics of economic contexts of Iran on value relevance of reported goodwill. The results of this paper provide insights about accounting of intangible assets for financial accountants, standard setters, auditors and investors.
Reference Key
rahmani2013the Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Rahmani, Ali;Ghasemi, Mahsa;
Journal پژوهش‌های تجربی حسابداری
Year 2013
DOI
DOI not found
URL
http://jera.alzahra.ac.ir/article_591_4e9757658dfe21ff7e45d4787190fda8.pdf
Keywords
Chemical technology İslam business economics as a science finance social sciences commerce management. industrial management accounting. bookkeeping public finance

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