Goodwill and its effect on share price of manufacturing and nonmanufacturing companies
| dc.contributor.author | Kedroň, Martin | |
| dc.date.accessioned | 2022-03-27T01:00:15Z | |
| dc.date.available | 2022-03-27T01:00:15Z | |
| dc.date.issued | 2020 | |
| dc.date.updated | 2022-03-27T01:00:15Z | |
| dc.description.abstract | This research examines how goodwill is relevant to share price on a sample of European companies with goodwill. The dataset includes 7,253 European companies broken down by sector according to the NACE classification in the period 2009-2017. Linear regression analysis was used to identify the effect of goodwill on share price. It was found out that goodwill has a positive effect on share price in manufacturing companies. These results suggest that the information contained in goodwill should be more identified to provide users of reporting with more information. | en |
| dc.description.version | OA | |
| dc.format | 373-381 | |
| dc.identifier.issn | 1211-8516 | |
| dc.identifier.orcid | Kedroň, Martin 0000-0001-8594-9677 | |
| dc.identifier.uri | https://repozitar.mendelu.cz/xmlui/handle/20.500.12698/1536 | |
| dc.project.ID | PEF_DP_2019015 | |
| dc.project.ID | Nehmotná aktiva jako zdroje a nové možnosti jejich rozpoznání a zveřejnění | |
| dc.publisher | Mendelova univerzita v Brně | |
| dc.relation.ispartof | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis | |
| dc.relation.uri | https://doi.org/10.11118/actaun202068020373 | |
| dc.rights | CC BY-NC-ND 4.0 | |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc-nd/4.0/ | |
| dc.subject | Intangible assets | en |
| dc.subject | Primary goodwill | en |
| dc.subject | Secondary goodwill | en |
| dc.subject | Sectors of intangible assets | en |
| dc.title | Goodwill and its effect on share price of manufacturing and nonmanufacturing companies | en |
| dc.type | J_ČLÁNEK | |
| local.contributor.affiliation | PEF | |
| local.identifier.doi | 10.11118/actaun202068020373 | |
| local.identifier.e-issn | 2464-8310 | |
| local.identifier.obd | 43919265 | |
| local.identifier.scopus | 2-s2.0-85084231853 | |
| local.number | 2 | |
| local.volume | 68 |