Iberian markets reaction to goodwill and goodwill impairments

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dc.contributor.authorPinho, Carlos
dc.contributor.authorMaldonado, Isabel
dc.contributor.authorLobo, Carla Azevedo
dc.date.accessioned2019-02-27T15:10:58Z
dc.date.available2019-02-27T15:10:58Z
dc.date.issued2019
dc.description.abstractThis study aims to analyse in what extent goodwill and goodwill impairment losses are relevant to the market value of Iberian listed companies in the period from 2006 to 2015. The sample includes entities belonging to the PSI-20 index and the IBEX-25 index. Our results indicate that goodwill as a significative and positive relation with market value, but when considering the goodwill impairment, the analysis does not allow us to establish a relationship with market value. When activity sectors are considered, the industries Basic Materials and Utilities present a high relationship between market value and goodwill but regarding the relation between goodwill impairment and market value our results are inconclusive.pt_PT
dc.identifier.citationMaldonado, I., Pinho, C., & Lobo, C.A. (2019). Iberian markets reaction to goodwill and goodwill impairments. In Proceedings of the XXIX Jornadas Hispano-Lusas de Gestión Científica, Osuna, Espanha, 30 jan.-2 fev. 2019. Disponível no Repositório UPT, http://hdl.handle.net/11328/2599pt_PT
dc.identifier.isbn9788409084043
dc.identifier.urihttp://hdl.handle.net/11328/2599
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.rightsopen accesspt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectGoodwillpt_PT
dc.subjectGoodwill impairmentspt_PT
dc.subjectIFRSpt_PT
dc.titleIberian markets reaction to goodwill and goodwill impairmentspt_PT
dc.typeconferenceObjectpt_PT
degois.publication.locationOsuna, Espanhapt_PT
degois.publication.titleXXIX Jornadas Hispano-Lusas de Gestión Científicapt_PT
dspace.entity.typePublicationen
person.affiliation.nameREMIT – Research on Economics, Management and Information Technologies
person.familyNameMaldonado
person.familyNameLobo
person.givenNameIsabel
person.givenNameCarla Azevedo
person.identifier.ciencia-id1D1D-3612-D593
person.identifier.ciencia-id2E1D-CA98-5832
person.identifier.orcid0000-0002-1292-6201
person.identifier.orcid0000-0002-6721-376X
person.identifier.rid43544551
person.identifier.scopus-author-id57210261298
relation.isAuthorOfPublication1d5bf75b-f0ec-4431-aa1e-cfb8be344155
relation.isAuthorOfPublication931348d5-f6cb-4154-9d25-51231eec0d06
relation.isAuthorOfPublication.latestForDiscovery1d5bf75b-f0ec-4431-aa1e-cfb8be344155

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