O Impacto de Fatores Internos e Externos na Imparidade do Goodwill

Autores

  • Natalia Prodanova Plekhanov Russian University of Economics Moscow, Russian Federation
  • Olga Tarasova
  • Alfiia Khasanova
  • Anatoly Makarov
  • Ivan Malushin
  • Milyausha Akhmetova

DOI:

https://doi.org/10.14571/brajets.v16.n4.1208-1217

Resumo

Este estudo analisa a influência de fatores externos e internos na deterioração do goodwill das empresas russas de TI. A relevância do estudo reside no facto de, nos últimos anos, grandes empresas russas terem vindo a diversificar as suas fontes de rendimento, mudando para ecossistemas empresariais. Esta abordagem implica inúmeras fusões e aquisições com empresas de diferentes setores, que muitas vezes constituem boa vontade adicional da empresa-mãe. A imparidade do goodwill, por sua vez, afecta directamente a futura valorização dessas empresas e a sua atractividade de investimento. Este artigo discute os fatos de redução do ágio nos maiores players do mercado russo de TI que implementam seus próprios ecossistemas intersetoriais: Yandex e VK.Group. Os métodos de pesquisa são a análise da literatura relevante e das demonstrações financeiras das empresas, juntamente com métodos analíticos de estimação de indicadores. Como parte do resultado da investigação, espera-se identificar gatilhos comuns que têm impacto na imparidade do goodwill na indústria de TI na Rússia.

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Publicado

2024-03-19

Edição

Seção

Novel approaches in education, society and culture development