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Goodwill Valuation

In: Augmented Corporate Valuation

Author

Listed:
  • Roberto Moro-Visconti

    (Catholic University of the Sacred Heart)

Abstract

The economic valuation of goodwill is based on an interdisciplinary approach that synergistically considers its legal, accounting, fiscal, and strategic aspects. The controversial concept of goodwill (if positive, badwill if negative) has always divided lawyers, businesspeople, and economists and is applied in M&A transactions. Digital goodwill is even more slippery, as it refers to the scalable properties of innovative intangibles, whose business models and market comparables are difficult to figure out. Any competitive advantage is intrinsically ephemeral. Goodwill is a residual intangible since it incorporates all the added value that cannot be directly allocated to any other specific immaterial asset. The customers’ portfolio is one of the most critical components of goodwill. The damage due to loss of goodwill, due to the diversion of customers, infringement of exclusivity, counterfeiting can hinder the bankability of the damaged company and is very frequent and uneasy to estimate.

Suggested Citation

  • Roberto Moro-Visconti, 2022. "Goodwill Valuation," Springer Books, in: Augmented Corporate Valuation, chapter 0, pages 109-132, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-97117-5_4
    DOI: 10.1007/978-3-030-97117-5_4
    as

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