An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets

Jean-François Casta (1) , Luc Paugam (1) , Hervé Stolowy (2)

1 DRM-Finance
2 GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC

Mots clés: Goodwill; Internally generated goodwill; Accounting valuation model; Synergy; Choquet integral; Residual income model

Domaines: Gestion et management

Jean-François Casta, Luc Paugam, Hervé Stolowy. An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets. Canadian Academic Accounting Association (CAAA) annual conference 2011 - Toronto Canada, May 2011, Toronto, Canada. pp.1B. ⟨hal-00679995⟩