Were the crises of the recent past a litmus test for goodwill in the automotive industry?
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Author (Corporation)
Publication date
2024
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Type
04A - Book part
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Parent work
Finance in crises. Financial management under uncertainty
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DOI of the original publication
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Issue / Number
Pages / Duration
39-54
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Publisher / Publishing institution
Springer
Place of publication / Event location
Cham
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Abstract
Given the recent crises and ongoing structural changes in the automotive industry, future success potentials from formerly acquired investments within the automotive industry should be questioned. In this context, the estimation of future cash inflows and outflows as well as the corresponding discount rate, which is necessary within the IFRS framework of the impairment test of assets, becomes much more challenging. To shed new light on the impact of these effects on the litmus test, i.e. on the value of goodwill, the chapter is using the example of the automotive sector in Germany. The possibility of a goodwill bubble in the automotive industry cannot be ruled out, as our chapter suggests.
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ISBN
978-3-031-48070-6
978-3-031-48071-3
978-3-031-48071-3
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Language
English
Created during FHNW affiliation
Yes
Strategic action fields FHNW
Publication status
Published
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Open access category
Closed
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Citation
Canipa, M., Tettenborn, M., & Tettenborn, M. (2024). Were the crises of the recent past a litmus test for goodwill in the automotive industry? In T. Hüttche (Ed.), Finance in crises. Financial management under uncertainty (pp. 39–54). Springer. https://doi.org/10.1007/978-3-031-48071-3_4