An examination of the voluntary recognition of acquired brand names in the United Kingdom

Research output: Contribution to journalArticle

35 Citations (Scopus)

Abstract

This study examines UK firms' contracting cost incentives for capitalizing estimates of brand value. Results indicate that firms' decisions to capitalize acquired brands were influenced by the impact that the immediate write-off of goodwill to equity has on the London Stock Exchange's shareholder approval requirement for future acquisitions and disposals. These findings provide evidence of contracting costs that result from stock exchange mandated shareholder approval rules for planned transactions.

Original languageEnglish (US)
Pages (from-to)179-191
Number of pages13
JournalJournal of Accounting and Economics
Volume26
Issue number1-3
StatePublished - Jan 1 1999

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Brand names
Contracting
Costs
Shareholders
Stock exchange
London Stock Exchange
Equity
Incentives
Brand value
Goodwill

All Science Journal Classification (ASJC) codes

  • Accounting
  • Finance
  • Economics and Econometrics

Cite this

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An examination of the voluntary recognition of acquired brand names in the United Kingdom. / Muller, III, Karl A.

In: Journal of Accounting and Economics, Vol. 26, No. 1-3, 01.01.1999, p. 179-191.

Research output: Contribution to journalArticle

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