What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?

Frii, Peter; Hamberg, Mattias

doi:10.1080/17449480.2021.1912369

Cited by 5 publications

(2 citation statements)

References 65 publications

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“…The judgment contents are node management and association management. Suppose the management unit G q =( N q E q ), where N q represents the set of nodes configured with the management unit in the server and E q represents the set of association numbers in the server management unit [ 18 ]. Therefore, the relationship between management unit and public sport facility resources is

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Section: Description Of Resource Allocation and Management Of Public ...mentioning

confidence: 99%

[Retracted] A Spatial Spectrum Estimation Method for Optimization and Improvement of Resource Allocation and Management of Public Sport and Health Facilities

Sun

2022

Journal of Environmental and Public Health

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With the improvement of people’s health awareness, the state increases the construction of public sport facilities, which complicates the allocation and management of resources. The existing spatial spectrum estimation method cannot eliminate the relevant interference data, resulting in duplicate data in the results of resource allocation and management, reducing the accuracy of resource allocation and management. In order to optimize the allocation and management of public sport facilities resources, this study proposes a spatial spectrum estimation method, which is used to deeply tap the potential information in public sport facilities resources and optimize the allocation and management. First, analyze the resources of public sport facilities and put forward the feature vector of allocation and management optimization. Then, use the spatial spectrum estimation method to learn the test samples, get the optimal threshold and weight, and build the resource allocation and management model of public sport facilities. Finally, the accuracy of spatial spectrum estimation method is 98% and the variation range is (0, 10), which is better than the accuracy of the original algorithm is 80% and the variation range is (0, 20). Moreover, change of the spatial spectrum estimation method is smoother, and the correlation between various analyses is better. In unit time, the amount of configuration and management data of spatial spectrum estimation method is higher than that of existing algorithms, which indirectly indicate that the configuration and management time of the spatial spectrum estimation method is short. At the same time, unstructured data account for a large proportion of the data tested this time. Therefore, the accuracy and variation range of the spatial spectrum estimation method is good, which is suitable for the construction of public sport facilities and realizes the optimization of resource allocation and management.

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…”

Section: Description Of Resource Allocation and Management Of Public ...mentioning

confidence: 99%

[Retracted] A Spatial Spectrum Estimation Method for Optimization and Improvement of Resource Allocation and Management of Public Sport and Health Facilities

Sun

2022

Journal of Environmental and Public Health

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“…Shalev et al (2013) find that bonuses create stronger incentives to overstate goodwill, but this overstatement of goodwill diminishes when cash flows, sales, or earning growth is used as a performance measure in bonus plans. Nevertheless, Frii and Hamberg (2021) find no evidence that earning-based compensation affects the proportion of the purchased price accounted for goodwill.…”

Section: Table F For Summary Of Studies)mentioning

confidence: 77%

Accounting for goodwill: A literature review

Martínez¹,

Rubio²,

Morales³

2023

10.5267/j.ac

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This paper critically reviews the main empirical research on goodwill accounting with the purpose of informing and contributing to current debates: the application of a systematic amortisation plus an impairment when required (amortisation model) or an annual impairment-only test (impairment model). Using the main databases (ABI inform, ProQuest Central, Emerald, Science Direct, Scopus and Google Scholar), this critical review highlights the difficulty to resolve doubts at this stage. Arguments for and against the amortisation and impairment models are found. Nevertheless, going back to a systematic amortisation does not seem to be the solution but the impairment test model is eliminated. We also note that there is more room for improvement of the impairment model. Thus, we provide some guidelines and recommendations to improve it. Finally, we find that further investigation can be carried out to fill the gaps identified in the literature and we make recommendations for future research projects.

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