إشكالية فائض قيمة الأصول المعنوية : دراسة حالة الشركات المدرجة في المؤشر (CAC40)‎ لسنة 2014

الملخص EN

The objective of this study is to know the relationship and statistical significance between the goodwill and the group of elements and accounts that constitute the financial statements of companies, and in order to achieve this result, a sample of the companies listed on the Paris Stock Exchange was selected, especially the CAC40 companies for the year 2014, The results of the study were based on the existence of a statistical and moral significance between the goodwill and the independent variables, in order to indicate the importance of this element in the financial statements of the companies