THE ROLE OF GOODWILL IN THE FINANCIAL EVALUATION PROCESS OF COMPANIES

Caruntu Genu Alexandru
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Caruntu Genu Alexandru: CONSTANTIN BRANCUSI UNIVERSITY TARGU-JIU

Annals - Economy Series, 2026, vol. 1, 366-371

Abstract: Valuing a company is a complex process, designed to determine its real economic value. In the current context, marked by heightened global competitiveness, rapid technological innovations and the increasing importance of intangible assets, valuation can no longer focus exclusively on tangible assets in the patrimony. An essential element in this equation is goodwill, which represents the additional value of a company, beyond the total assets and liabilities highlighted in the financial documents. Goodwill reflects the company's reputation, brand awareness, consolidated commercial relationships and future profitability potential. This article aims to analyze the importance of goodwill within the company valuation process, highlighting both its role in determining market value and the difficulties encountered in its precise quantification.

Keywords: evaluation; goodwill; methods; heritage. (search for similar items in EconPapers)
Date: 2026
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