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Social and Behavioral Sciences Commons™
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Full-Text Articles in Social and Behavioral Sciences
Measuring And Recognizing The Value Of Purchased Goodwill: A Note On Market Value Measurement Method, Indra Abeysekera
Measuring And Recognizing The Value Of Purchased Goodwill: A Note On Market Value Measurement Method, Indra Abeysekera
Indra Abeysekera
Through a review of literature and with conceptual underpinnings, this paper demonstrates that relying on the market value measurement method to ascertain value of purchased goodwill does not contribute to more accurate value of the financial worth of the firm.It argues that the use of market value for the measurement of purchased goodwill for recognition in financial statements is a mere artifact and a response to the contemporary paradigm rather than a measure of the accurate financial worth of purchased goodwill. It demonstrates the need to seek a measurement method that does not impose a transaction as a necessary precondition …
Blind Matching Versus Matchmaking: Comparison Group Selection For Highly Creative Researchers, Jan Youtie, Philip Shapira, Juan Rogers
Blind Matching Versus Matchmaking: Comparison Group Selection For Highly Creative Researchers, Jan Youtie, Philip Shapira, Juan Rogers
Philip Shapira
This research examines approaches for constructing a comparison group relative to highly creative researchers in nanotechnology and human genetics in the US and Europe. Such a comparison group would be useful in identifying factors that contribute to scientific creativity in these emerging fields. Two comparison group development approaches are investigated. The first approach is based on propensity score analysis and the second is based on knowledge from the literature on scientific creativity and early career patterns. In the first approach, the log of citations over the years of activity in the domains under analysis produces a significant result, but the …