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Theoretical bases on the nature of goodwill

Author

Listed:
  • 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.)

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

Suggested Citation

  • Sarra KAISS & Nezha BAGHAR & Mounime EL KABBOURI, 2017. "Theoretical bases on the nature of goodwill," Turkish Economic Review, EconSciences Journals, vol. 4(4), pages 419-428, December.
    • Handle: RePEc:cvv:journ2:v:4:y:2017:i:4:p:419-428
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    Keywords

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    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • N80 - Economic History - - Micro-Business History - - - General, International, or Comparative
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government

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