All Lives Matter

Denis Cormier and Côme Segretain
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Denis Cormier: ESG UQAM, Canada
Côme Segretain: IAE de Lille, LEM, France

Annals of Social Sciences & Management studies, 2019, vol. 3, issue 4, 84-86

Abstract: To address the question as to whether accounting for goodwill in International Financial Reporting Standards is appropriate, we investigate whether the acquired goodwill of a company is generating future residual earnings. In this paper, we investigate whether the acquired goodwill is generating future results in two components: net and additional income (i.e. other comprehensive income). To do this, we decompose the goodwill as Johnson & Petrone [1]. and formalize, based on the residual income valuation model [2], a link between acquired goodwill, comprehensive residual income generated by these acquisitions and the premium paid.

Keywords: juniper publishers; social sciences journals; social anthropology; social policy; journal of social science; social and political science journals; journal of social science; open access; juniper publishers reivew (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:adp:oajasm:v:3:y:2019:i:4:p:84-86

DOI: 10.19080/ASM.2019.03.555616

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