Master Thesis Online
Do large quoted Belgian companies overpay during business acquisitions ? A look at the 2007-2015 period using the impairment testing on goodwill approach
Christiane, Flavie 
Promotor(s) :
Van Caillie, Didier
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
|
| Date of defense : | 4-Sep-2017/11-Sep-2017 |
| Advisor(s) : | Van Caillie, Didier
|
| Committee's member(s) : | Bazgour, Tarik
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.
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