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

• Auteurs principaux: Ibrahim, Muhd Kamil (Auteur), Mohd Said, Marzita (Auteur), Abd Latif, Radziah (Auteur), Abd Shukur, Zaleha (Auteur)
• Format: Livre
• Publié: Faculty of Accountancy & Accounting Research Institute (ARI), 2003.
• Sujets: Article; PeerReviewed
• Accès en ligne: 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...