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The Value Relevance of Reported Goodwill

Purpose – The purpose of this paper is to investigate the value relevance of the goodwill reported in the consolidated financial statements of all non-finance companies listed on the Tehran Stock Exchange from 2006 to 2011. Design/methodology/approach – The paper uses regression analysis based on va...

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Autors principals: Ali Rahmani, Mahsa Ghasemi
Format: Artigo
Idioma:Persa
Publicat: Alzahra University, Faculty of Social Sciences and Economics 2013-09-01
Col·lecció:پژوهش‌های تجربی حسابداری
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Accés en línia:http://jera.alzahra.ac.ir/article_591_4e9757658dfe21ff7e45d4787190fda8.pdf
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