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Accounting for goodwill in China : a case study of two-step acquisitions

Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - In: China journal of accounting studies 11 (2023) 4, pp. 695-718

We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill … shares in 2009. Using this method, China Merchants Bank recognised the acquisition premium as goodwill only in the first step …-step acquisition method significantly reduces the amount of goodwill shown on financial statements and lowers the likelihood and amount …

Persistent link: https://www.econbiz.de/10014550940

The impact of customer capital on company's market value : an empirical study from 100 U.S. stock market leaders

Lehenchuk, Serhii; Zavalii, Tetiana - In: International journal of management and economics 57 (2021) 4, pp. 299-312

The aim of the paper is to establish the relationship between the customer capital and the company's market value (MV). Examining this impact seems justified as the topic has been rarely investigated till now. The regression analysis was used to achieve the research objective. We analyzed...

Persistent link: https://www.econbiz.de/10012821523

Value relevance of goodwill accounting : how a forward-looking valuation approach guides goodwill recoverability

Just, Ruben; Honold, Dirk; Meckl, Reinhard - In: Cogent business & management 10 (2023) 3, pp. 1-28

This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in … includes 2660 acquisitions from US companies between 1998 - 2018. Goodwill (premiums) are identified as carriers of FP, and we … seek to determine whether they affect long-term operating performance. Our results show that changes in FP, like goodwill …

Persistent link: https://www.econbiz.de/10014506314

A comprehensive bibliometric analysis of real estate research trends

El Bied, Salma; McDonnell, Lorenzo Ros; Fuente Aragon, … - In: International Journal of Financial Studies : open … 12 (2024) 3, pp. 1-18

Real estate, characterized by its diverse and complex nature, presents a multifaceted research domain. It encompasses various topics and challenges, making it both content-wise challenging and multidimensional. This study aims to conduct a knowledge mapping of the literature in the real estate...

Persistent link: https://www.econbiz.de/10015117761

Housing affordability in Germany and its dynamics

Balz, Felix Florian - In: Prague economic papers : a bimonthly journal of … 34 (2025) 1, pp. 78-97

The study examines housing affordability in Germany from 2017 to 2023 in light of rising real estate prices and challenges in the housing market. It uses the Housing Affordability Index to identify trends and patterns and propose policy measures to tackle the problems. The results show regional...

Persistent link: https://www.econbiz.de/10015413424

Assessing institutional dynamics of governance compliance in emerging markets : the GCC real estate sector

Pillai, Rekha; Al-Malkawi, Husam-Aldin Nizar; Bhatti, … - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-18

The real estate sector has emerged as the bedrock of the Gulf Cooperation Council (GCC) economies, and it has remained resilient despite the various unprecedented micro- and macro-economic shocks devouring the world’s economies. However, wavering investor attitudes and minimal exposure to real...

Persistent link: https://www.econbiz.de/10012794250

The importance of economic variables on London real estate market : a random forest approach

Levantesi, Susanna; Piscopo, Gabriella - In: Risks : open access journal 8 (2020) 4/112, pp. 1-17

This paper follows the recent literature on real estate price prediction and proposes to take advantage of machine learning techniques to better explain which variables are more important in describing the real estate market evolution. We apply the random forest algorithm on London real estate...

Persistent link: https://www.econbiz.de/10012385136

Modelling the impact of different COVID-19 pandemic waves on real estate stock returns and their volatility using a GJR-GARCHX approach : an international perspective

Tomal, Mateusz - In: Journal of risk and financial management : JRFM 14 (2021) 8, pp. 1-9

This paper aims to investigate the impact of various COVID-19 pandemic waves on real estate stock returns and their volatility in developed (US, Australia), emerging (Turkey, Poland), and frontier (Morocco, Jordan) markets. A study using a GJR-GARCHX model revealed that the pandemic outbreak had...

Persistent link: https://www.econbiz.de/10012626774

An investment decision : expected and earned yields for passive income real estate investors

Niti Rattanaprichavej; Monthinee Teeramungcalanon - In: Cogent business & management 7 (2020) 1, pp. 1-26

This study aims to analyse the demographic characteristics of real estate investors and their attitude towards expected and earned yields when making direct, indirect, and non-real estate passive income investments. Quantitative analysis is employed based on both online and offline survey data...

Persistent link: https://www.econbiz.de/10012621942

Effect of productive age on the real estate market

Poláček, Tomáš; Oulehla, Jiří; Luňáček, Jiří - In: Trends economics and management 14 (2020) 36, pp. 49-58

Purpose of the article: With the ever-increasing development of property prices and the disproportionate number of new housing developments, the question is which factors have an impact on this phenomenon from the-out-of-the-box perspective. For the article, the main variables which influence...

Persistent link: https://www.econbiz.de/10012433045