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Goodwill and its effect on share price of manufacturing and nonmanufacturing companies

dc.contributor.authorKedroň, Martin
dc.date.accessioned2022-03-27T01:00:15Z
dc.date.available2022-03-27T01:00:15Z
dc.date.issued2020
dc.identifier.issn1211-8516 Sherpa/RoMEO, JCR
dc.identifier.urihttps://repozitar.mendelu.cz/xmlui/handle/20.500.12698/1536
dc.description.abstractThis 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.format373-381
dc.publisherMendelova univerzita v Brně
dc.relation.ispartofActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.relation.urihttps://doi.org/10.11118/actaun202068020373
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectIntangible assetsen
dc.subjectPrimary goodwillen
dc.subjectSecondary goodwillen
dc.subjectSectors of intangible assetsen
dc.titleGoodwill and its effect on share price of manufacturing and nonmanufacturing companiesen
dc.typeJ_ČLÁNEK
dc.date.updated2022-03-27T01:00:15Z
dc.description.versionOA
local.identifier.doi10.11118/actaun202068020373
local.identifier.scopus2-s2.0-85084231853
local.number2
local.volume68
local.identifier.obd43919265
local.identifier.e-issn2464-8310
dc.project.IDPEF_DP_2019015
dc.project.IDNehmotná aktiva jako zdroje a nové možnosti jejich rozpoznání a zveřejnění
dc.identifier.orcidKedroň, Martin 0000-0001-8594-9677
local.contributor.affiliationPEF


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CC BY-NC-ND 4.0
Except where otherwise noted, this item's license is described as CC BY-NC-ND 4.0