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

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F20%3A43917824" target="_blank" >RIV/62156489:43110/20:43917824 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.11118/actaun202068020373" target="_blank" >https://doi.org/10.11118/actaun202068020373</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun202068020373" target="_blank" >10.11118/actaun202068020373</a>

Result language
angličtina
Original language name
Goodwill and its effect on share price of manufacturing and nonmanufacturing companies
Original language description
This 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.
Czech name
—
Czech description
—

Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
—
OECD FORD branch
50205 - Accounting

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
—
Volume of the periodical
68
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
9
Pages from-to
373-381
UT code for WoS article
—
EID of the result in the Scopus database
2-s2.0-85084231853

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