Feedback

HEC-Ecole de gestion de l'Université de Liège
HEC-Ecole de gestion de l'Université de Liège
MASTER THESIS
VIEW 26 | DOWNLOAD 11

Do large quoted Belgian companies overpay during business acquisitions ? A look at the 2007-2015 period using the impairment testing on goodwill approach

Download
Christiane, Flavie ULiège
Promotor(s) : Van Caillie, Didier ULiège
Date of defense : 4-Sep-2017/11-Sep-2017 • Permalink : http://hdl.handle.net/2268.2/3492
Details
Title : Do large quoted Belgian companies overpay during business acquisitions ? A look at the 2007-2015 period using the impairment testing on goodwill approach
Author : Christiane, Flavie ULiège
Date of defense  : 4-Sep-2017/11-Sep-2017
Advisor(s) : Van Caillie, Didier ULiège
Committee's member(s) : Bazgour, Tarik ULiège
Trévisan, Vincent 
Language : English
Number of pages : 81
Keywords : [en] M&A
[en] Overpayment in business acquisitions
[en] Goodwill write-offs
Discipline(s) : Business & economic sciences > Accounting & auditing
Target public : Researchers
Professionals of domain
Student
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège

Abstract

[en] This dissertation assesses whether large quoted Belgian companies overpay when engaging in M&A activities. To do so, a literature review is first presented on the topic of goodwill and on the topic of goodwill write-offs and overpayment. Then, an empirical study on the Belgian market and on the international market is conducted. Based on the here above analysis, we conclude that there is evidence of overpayment although this phenomenon cannot be quantified. Next step could be in-depth analysis based on proprietary information.


File(s)

Document(s)

File
Access Master_Dissertation_Flavie_Christiane_s20112048.pdf
Description:
Size: 1.59 MB
Format: Adobe PDF

Author

  • Christiane, Flavie ULiège Université de Liège > Master sc. gest., à fin.

Promotor(s)

Committee's member(s)

  • Bazgour, Tarik ULiège Université de Liège - ULg > HEC Liège : UER > Analyse financière et finance d'entreprise
    ORBi View his publications on ORBi
  • Trévisan, Vincent Deloitte
  • Total number of views 26
  • Total number of downloads 11










All documents available on MatheO are protected by copyright and subject to the usual rules for fair use.
The University of Liège does not guarantee the scientific quality of these students' works or the accuracy of all the information they contain.