Ấn phẩm:
The Impact of Goodwill Information on the Average Growth of Market Value of Companies Listed on Vietnam's Stock Market
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Tóm tắt
Various researches in developed countries have demonstrated that goodwill information on financial statements affects the market value of listed companies (Chauvin, 1994; Qureshi and Ashraf, 2013; McCarthy and Schneider, 1995). This study was conducted to verify the impact of goodwill information stated in the consolidated financial statements on the average growth of market value of com panies listed on Vietnam's stock market. The data of this study were collected from 109 companies over the period of 8 years from 2010 to 2017. The results of the study show that the companies that reported their increase of goodwill in the consolidated financial statements had a higher average growth of market value than the companies which did not have an increased goodwill. This suggests the companies should focus on disclosing their goodwill information.
Mô tả
Năm xuất bản
2019
Tác giả
Nhung, D.T.H
Nhà xuất bản
Đại học Thương Mại
Bộ sưu tập
Tệp tin
n19-4pdf-1733130531.pdf
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