Intangibles: A Puffing of the Wares?

John N. Nugent, Alex Pomelnikov, Kerry Webb

Abstract


This paper examines the issue of perceived value generated by the assignment of financial value to intangibles in financial reporting. In particular, values assigned to Goodwill and other intangibles in mergers and acquisitions are examined, and the impact of such intangible valuations as a potential misperception/misdirection as to true underlying entity value is examined.

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DOI: https://doi.org/10.5296/ijafr.v9i1.14301

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Copyright (c) 2019 John N. Nugent, Alex Pomelnikov, Kerry Webb

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International Journal of Accounting and Financial Reporting  ISSN 2162-3082

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