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

D 2018

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

SEDLÁČEK, Jaroslav, Filip HAMPL a Elena LÁNCOŠOVÁ

Základní údaje

Originální název

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

Autoři

SEDLÁČEK, Jaroslav (203 Česká republika, garant, domácí), Filip HAMPL (203 Česká republika, domácí) a Elena LÁNCOŠOVÁ (203 Česká republika, domácí)

Vydání

1. vyd. Brno, Proceedings of the 15th International Scientific Conference European Financial Systems 2018, od s. 599-607, 9 s. 2018

Nakladatel

Masarykova univerzita

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50206 Finance

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Kód RIV

RIV/00216224:14560/18:00103141

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-210-8980-8

UT WoS

000462948800077

Klíčová slova anglicky

correlation; Czech Accounting Standards (CAS); goodwill; intangible assets; International Financial Reporting Standards (IFRS)

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 24. 6. 2019 10:25, Mgr. Daniela Marcollová

Anotace

V originále

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.

Návaznosti

MUNI/A/0753/2017, interní kód MU

Název: Behaviorální, znalostní a ekonomické aspekty ovlivňující investiční rozhodování subjektů

Investor: Masarykova univerzita, Behaviorální, znalostní a ekonomické aspekty ovlivňující investiční rozhodování subjektů, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Citovat

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. 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.

@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.

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