Challenges of Self-Created Goodwill From Resource-Based View Theory in China
Wang, Yilin (2009) Challenges of Self-Created Goodwill From Resource-Based View Theory in China. [Dissertation (University of Nottingham only)] (Unpublished)
Recognized as a unique economic resource of a corporation, goodwill has considerable influence on both earnings and future development. However, certain issues, e.g. how to define the nature of goodwill, and how to measure goodwill are still pending. Nowadays, goodwill is increasing its proportion in gross assets of a corporation, and the raising of mergers and acquisitions activities between corporations brings a great number of purchased goodwill to the scene, while such purchased goodwill originates from the self-created goodwill accumulated inside corporations. Therefore, it is safe to say the measurement of goodwill has remarkable significance. However self-generated goodwill has certain characteristics e.g. impartibility, risky and etc, such characteristics make the accurate measurement of goodwill relatively difficult. This article will discuss internally-generated based on the theory of the Resource Based View of the Firms and carried out in-depth discussions on the nature, recognition and measurement.
Actions (Archive Staff Only)