Detail publikace

Perception of the Concept of Goodwill in Construction Industry: Case Study of Czech Companies

LIPOVSKÁ, Z. HANÁK, T. DOHNAL, R.

Originální název

Perception of the Concept of Goodwill in Construction Industry: Case Study of Czech Companies

Typ

článek ve sborníku mimo WoS a Scopus

Jazyk

angličtina

Originální abstrakt

Goodwill represents an integralpart of the value of a construction company. In the Czech Republic, the concept of goodwill appeared in accounting in 2003, while the method of determining its value or depreciation differs from foreign IFRS or US GAAP standards. With respect to the specificity of the goodwill concept in the Czech Republic, this article focuses on the perception of goodwill in the construction industry environment. Quantitative data has been collected in the form of an online questionnaire survey and then supplemented by qualitative data obtained through structured interviews to reach the research objective. Data has been evaluated using table and graphical depiction and relative importance index. It has been found out that a large proportion of informants has no clear ideaof what the goodwill concept means, however, generally they perceive the importance of goodwill for their companies. The results of this study represent a preliminary analytical insight into the issue being studied, which forms part of a broader research task that should lead to creation of amethodology for the objective determination of the construction company goodwill value in the long-term horizon.

Klíčová slova

Goodwill; construction company; intangible assets; accounting standards, survey

Autoři

LIPOVSKÁ, Z.; HANÁK, T.; DOHNAL, R.

Vydáno

4. 9. 2019

Nakladatel

Croatian Association for Construction Management , University of Zagreb, Faculty of Civil Engineering

Místo

Zagreb, Chorvatsko

ISBN

978-953-7686-08-6

Kniha

14TH INTERNATIONAL CONFERENCE ORGANIZATION, TECHNOLOGY AND MANAGEMENT IN CONSTRUCTION

Strany od

902

Strany do

920

Strany počet

19

BibTex

@inproceedings{BUT158966,
  author="Zuzana {Lipovská} and Tomáš {Hanák} and Radek {Dohnal}",
  title="Perception of the Concept of Goodwill in Construction Industry: Case Study of Czech Companies",
  booktitle="14TH INTERNATIONAL CONFERENCE ORGANIZATION, TECHNOLOGY AND MANAGEMENT IN CONSTRUCTION",
  year="2019",
  pages="902--920",
  publisher="Croatian Association for Construction Management , University of Zagreb, Faculty of Civil Engineering",
  address="Zagreb, Chorvatsko",
  isbn="978-953-7686-08-6"
}