Iris Publishers | Rossolimo sign

Comments

Post a Comment

Popular posts from this blog

Juniper Publishers-Annals of Social Sciences & Management studies

Image
Strategies for Spatial and Economic Development Authored by  Rupert Rhodd The physical, economic and social distress in inner cities across the nation raises some questions about the efficacy of local development policies and programs. Property-and-life-threatening conditions in the inner cities tend to have very negative effects on the quality of life of residents. The conditions in their communities often have implications that are economic (disinvestment, unemployment, higher fees to pay for urban services) physical (aesthetic blight), social (crime and insecurity) and political (stereotype and neglect by mainstream).  Among the tools by which government has responded to conditions in inner cities is redevelopment, also used interchangeably with renewal, revitalization and regeneration. Redevelopment is defined narrowly in the literature as a spatially-biased tool, a locally policy decision that focuses on older developed areas that are redeveloped for new use ...
Read more
Juniper Publishers: Making Research Publication Affordable and Accessible Introduction In the world of academic publishing, high fees often stand as a barrier to knowledge sharing, particularly for researchers from underfunded institutions or developing countries. Juniper Publishers is addressing this issue by offering affordable publication fees while maintaining a strong commitment to quality and global accessibility. Through their open-access model and cost-effective services, Juniper Publishers ensures that valuable research reaches a wide audience without financial strain on authors. Affordable and Inclusive Publishing Juniper Publishers is dedicated to removing financial obstacles in the academic publishing process. Their pricing model is designed to accommodate researchers from all backgrounds, offering a fair and transparent fee structure. The exact fees depend on the type of manuscript submitted, but flexible options such as discounts and fee waivers are available for a...
Read more

Acquired Goodwill and Residual Income Components: A Study on the French Market-Juniper Publishers

Image
  Annals of Social Sciences & Management Studies-Juniper Publishers Abstract To address the question as to whether accounting for goodwill in International Financial Reporting Standards is appropriate, we investigate whether the acquired goodwill of a company is generating future residual earnings. In this paper, we investigate whether the acquired goodwill is generating future results in two components: net and additional income (i.e. other comprehensive income). To do this, we decompose the goodwill as Johnson & Petrone [1]. and formalize, based on the residual income valuation model [2], a link between acquired goodwill, comprehensive residual income generated by these acquisitions and the premium paid. Results based on regressions conducted on French companies constituting the SBF 120 show a significant association between acquired goodwill and subsequent residual income of acquiring firms, and on the two components of income (net income and other comprehe...
Read more