Další formáty:
BibTeX
LaTeX
RIS
@inproceedings{1422417, author = {Sedláček, Jaroslav and Hampl, Filip and Láncošová, Elena}, address = {Brno}, booktitle = {Proceedings of the 15th International Scientific Conference European Financial Systems 2018}, edition = {1}, editor = {Josef Nešleha, Filip Hampl, Miroslav Svoboda}, keywords = {correlation; Czech Accounting Standards (CAS); goodwill; intangible assets; International Financial Reporting Standards (IFRS)}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Brno}, isbn = {978-80-210-8980-8}, pages = {599-607}, publisher = {Masarykova univerzita}, title = {The Influence of Accounting for Goodwill on the Bottom Line of Business Corporations}, year = {2018} }
TY - JOUR ID - 1422417 AU - Sedláček, Jaroslav - Hampl, Filip - Láncošová, Elena PY - 2018 TI - The Influence of Accounting for Goodwill on the Bottom Line of Business Corporations PB - Masarykova univerzita CY - Brno SN - 9788021089808 KW - correlation KW - Czech Accounting Standards (CAS) KW - goodwill KW - intangible assets KW - International Financial Reporting Standards (IFRS) N2 - 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. ER -
SEDLÁČEK, Jaroslav, Filip HAMPL a Elena LÁNCOŠOVÁ. The Influence of Accounting for Goodwill on the Bottom Line of Business Corporations. In Josef Nešleha, Filip Hampl, Miroslav Svoboda. \textit{Proceedings of the 15th International Scientific Conference European Financial Systems 2018}. 1. vyd. Brno: Masarykova univerzita, 2018, s.~599-607. ISBN~978-80-210-8980-8.
|