Value-relevance of accounting numbers : an empirical investigation of purchased goodwill / Muhd Kamil Ibrahim ... [et al.]

• Main Authors: Ibrahim, Muhd Kamil (Author), Mohd Said, Marzita (Author), Abd Latif, Radziah (Author), Abd Shukur, Zaleha (Author)
• Formato: Livro
• Publicado em: Faculty of Accountancy & Accounting Research Institute (ARI), 2003.
• Assuntos: Article; PeerReviewed
• Acesso em linha: Link Metadata

We examine the value-relevance of accounting numbers in the balance sheet to investors. Specifically, we investigate the association between purchased goodwill and the value placed on the firm by the stock market. An equity valuation model based on the modified balance sheet identity is used to perm...