The goodwill game

Article Abstract:

The International Accounting Standards Committee (IASC) has issued a revised version of IAS 22. This new standard, which covers the amortization of goodwill in acquisitions, comes into effect after Jan. 1, 1995. Under the terms of the new IASC standard, the useful life of goodwill is presumed to be longer than five years, a significant change considering that the old rules of the IASC permitted amortization over a 40-year period. Other highlights of IAS 22 are discussed, along with their accounting implications.

Laws, regulations and rules, International Accounting Standards Board, Goodwill (Business)

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Dysfunctional behavior and management control: an empirical study of marketing managers

Article Abstract:

Consistency of goals, perceived peer dysfunctional behavior, and information irregularities between superiors and subordinates can be used as the contextual variables in determining the degree of person-role conflict and job stress undergone by marketing executives. The causal modeling approach was used to analyze dysfunctional behavior. Person-role conflict enhanced job stress, which in turn heightened dysfunctional behavior. Role conflict was not observed to have a direct influence on dysfunctional behavior.

Research, Beliefs, opinions and attitudes, Job stress, Role conflict, Marketing executives

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Valuation of human assets in a securities brokerage firm: an empirical study

Article Abstract:

A substantial premium is often paid over an acquired service company's book value when it is purchased by another firm. A major portion of this premium is often associated with the value of acquired human capital. A methodology is presented for determining the value of such human capital as separate and distinct from good will. The methodology is then applied to a case study in a securities brokerage company. An amortization schedule is presented to show how the asset can be amortized for tax reasons.

Mergers, acquisitions and divestments, Securities industry, Valuation, Human capital

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