Theoretical bases on the nature of goodwill

Sarra Kaiss (), Nezha Baghar () and Mounime EL Kabbouri ()
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Sarra Kaiss: National School of Trade and Management, University Hassan 1st, Settat, Morocco.
Nezha Baghar: National School of Trade and Management, University Hassan 1st, Settat, Morocco.
Mounime EL Kabbouri: National School of Trade and Management, University Hassan 1st, Settat, Morocco.

Turkish Economic Review, 2017, vol. 4, issue 4, 419-428

Abstract: Goodwill has been for over a decade a subject of debates and discussions trying to define the concept: its definition, its nature, its recognition. Indeed, the state of research witnesses to the abundant studies using different methodologies. Through this article we will try to make an overview to discuss the concept, its composition and classification. Beginning with a historical overview describing the appearance and theories related to goodwill, this article will be an overview that attempts to bring opinions and definitions given by researchers and then analyze the factors that determine the motivations of the managers of an acquiring company to pay more to the acquired firm the goodwill. In all these definitions, we present a critical opinion to obtain a theoretical and understandable basis for goodwill

Keywords: Goodwill; Theory of goodwill; Intangible; Residue; Super profit; Managers; Agency theory; Overpayment; Performance. (search for similar items in EconPapers)
JEL-codes: G32 G34 H11 M41 M48 N80 O32 O34 O38 (search for similar items in EconPapers)
Date: 2017
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