Opportunity of goodwill depreciation in emerging markets
Opportunity of goodwill depreciation in emerging markets

Summary/Abstract: In order to influence the decisions of the users of financial situations, the financial data concerning the commercial fund must be communicated in an opportune manner. Information like depreciation and amortization must comprise the changes from the competitive environment of the enterprise. The work aims at developing such a model for the evaluation of the opportunity of decision of the commercial fund at the level of 262 bursary titles from the emergent markets, showing that this decision is influenced by the bursary performance on a short term of the title as well as its shocks on the short term, but not by the bursary performance. The paper reveals the fact that the development of the emergent markets requires greater attention of the management for the recent events.

• Details
• Contents