دانلود مقاله ISI انگلیسی شماره 43769
عنوان فارسی مقاله

تاثیر هوش کسب و کار بر ارزیابی حسن نیت

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
43769 2014 8 صفحه PDF سفارش دهید 4720 کلمه
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
The Impact of Business Intelligence Recognition on Goodwill Valuation ☆
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Procedia Economics and Finance, Volume 15, 2014, Pages 1779–1786

کلمات کلیدی
ارزش منصفانه - خالص دارایی اصلاح شده - حسن نیت
پیش نمایش مقاله
پیش نمایش مقاله تاثیر هوش کسب و کار بر ارزیابی حسن نیت

چکیده انگلیسی

The purpose of this paper is to determine the value of business intelligence software in the adjusted net assets value used in the process of evaluating a company's goodwill. The paper starts with a literature based approach for asserting the added value brought by business intelligence software in a company which will be used as a support for proposing a new method of determining the adjusted net assets value. These new market value oriented approaches are benchmarked for a diverse sample consisting of both BVB and NYSE listed companies. The estimated result of this research is the determination of an adjusted net assets valuation method that will take into account the value of business intelligence software a company uses and correct its goodwill. The research presents an extensive literature review and adopts a positivist paradigm in evaluating the theoretically constructed method. It also consists of a critical approach of case studies presented by literature. The importance of this research is to provide the investors with a better way of valuating adjusted net assets and, as a consequence, a company's goodwill, which can lead to better investing, practices in the future. Also, this research can provide a new and improved tool for anyone who wishes to adapt their valuation instruments to the changes resulted from technological progress.

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