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All Lives Matter

Author

Listed:
  • Denis Cormier

    (ESG UQAM, Canada)

  • Côme Segretain

    (IAE de Lille, LEM, France)

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.

Suggested Citation

  • Denis Cormier & Côme Segretain, 2019. "All Lives Matter," Annals of Social Sciences & Management studies, Juniper Publishers Inc., vol. 3(4), pages 84-86, June.
    • Handle: RePEc:adp:oajasm:v:3:y:2019:i:4:p:84-86
    DOI: 10.19080/ASM.2019.03.555616
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    References listed on IDEAS

    as
    1. Henning, SL & Lewis, BL & Shaw, WH, 2000. "Valuation of the components of purchased goodwill," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 375-386.
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    More about this item

    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;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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