商誉:价值的幻觉?

Chicago Booth ARC: Managerial Accounting (Topic) Pub Date : 2016-09-28 DOI:10.2139/SSRN.2844775

J. Nugent

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引用次数: 2

摘要

本文考察了会计商誉入账所产生的价值错觉，以及它在一个其他方面已经满足的市场中作为顶线和底线增长驱动因素的影响。“包装就是一切”是一个流行的说法。“关于价值幻觉，它是正确的。(《价值的幻觉》，2015年1月12日)

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Goodwill: The Illusion of Value?

This paper examines the illusion of value generated by the booking of accounting goodwill and its impact as a driver of top line and bottom line growth in an otherwise satiated market.“Packaging is everything” is the popular phrase. “It holds truth regarding the illusion of value.” (The Illusion of Value, January 12, 2015)

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Chicago Booth ARC: Managerial Accounting (Topic)

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