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The Influence of Accounting for Goodwill on the Bottom Line of Business Corporations

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SEDLÁČEK Jaroslav HAMPL Filip LÁNCOŠOVÁ Elena

Rok publikování 2018
Druh Článek ve sborníku
Konference Proceedings of the 15th International Scientific Conference European Financial Systems 2018
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Klíčová slova correlation; Czech Accounting Standards (CAS); goodwill; intangible assets; International Financial Reporting Standards (IFRS)
Popis The paper is dedicated to methods of accounting for goodwill and their relationship to the bottom line of business corporations. Methodically it is based on the comparison of Czech and international accounting rules. Empirical research is conducted on business companies operating in the Czech Republic in the period from 2007 to 2016. Differences and connections between intangible assets including goodwill and performance indicator represented by earnings before interests and taxes (EBIT) reported in accordance with the Czech Accounting Standards (CAS) and the International Financial Reporting Standards (IFRS) are examined. Particularly, Spearman’s correlation coefficient and F-test are used for hypothesis testing. It was identified a lagged relationship between EBIT and the index indicator of acquired intangible/tangible assets and concluded that approach of CAS and IFRS regarding revaluation of goodwill is not comparable in terms of variability and predictability.
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