scholarly journals THE CONCEPT OF ECONOMIC–MANAGERIAL GOODWILL: INTERNATIONAL BIBLIOGRAPHIC RESEARCH

2021 ◽  
Vol 15 (2) ◽  
pp. 111-125
Author(s):  
Ivana Podhorska ◽  
Svitlana Bilan ◽  
Catalin Ionita

Research background: The concept of goodwill has been a major economic problem for over 200 years. Goodwill creation and quantification is interdisciplinary, for example, in accounting, economics, and marketing. Goodwill is an intangible asset associated with the purchase of a company. Specifically, goodwill is the portion of the purchase price that is higher than the sum of the net fair value of all assets purchased in the acquisition and the liabilities assumed in the process. The value of a company’s brand name, robust customer base, good customer relations, commendable employee relations, and proprietary technology represent a few reasons why goodwill exists. Purpose: Broadly, the value of company goodwill increases the company’s overall market value. In both economic theory and practice, this situation can arise where there is a difference between the company’s market value and book value. Any debate about goodwill is reasonable because the origin of goodwill can be defined, but an interpretation of its value is always a challenge. Methods: This study analyses scientific three databases, namely Web of Science, Scopus, and Social Science Research Network, applying descriptive statistics and science maps. In addition, the study provides a holistic overview of the historical development of the concept of goodwill from 1842 to the present. Findings and value-added: The study works with VOSviewer software. The results provide a holistic overview of the evolution of the concept of goodwill in the scientific commu

BMJ Open ◽  
2021 ◽  
Vol 11 (4) ◽  
pp. e043122
Author(s):  
Bhageerathy Reshmi ◽  
Bhaskaran Unnikrishnan ◽  
Shradha S Parsekar ◽  
Eti Rajwar ◽  
Ratheebhai Vijayamma ◽  
...  

IntroductionHealth insurance is one of the important approaches that can help in boosting universal healthcare coverage through improved healthcare utilisation and financial protection. This objectives of this review are to identify various interventions implemented in India to promote awareness of health insurance, and to provide evidence for the effectiveness of such interventions on the awareness and uptake of health insurance by the resident Indian population.Methods and analysisA systematic review will be carried out based on the Cochrane handbook for systematic reviews of interventions. The review will include experimental and analytical observational studies that have included adult population (>18 years) in India. We will include any intervention, policy or programme that directly or indirectly affects awareness or uptake of health insurance. The following outcomes will be eligible to be included: awareness or health insurance literacy, attitude such as readiness to buy health insurance or decision making, uptake of health insurance, demand-side and supply-side factors for awareness of health insurance, and awareness as a factor for uptake and re-enrolment in health insurance. Databases such as MEDLINE (PubMed), Web of Science, Scopus, 3ie impact evaluation repository and Social Science Research Network will be searched from January 2010 to 15 July 2020. Additionally, important government websites and references of the included studies will be scanned to identify potential records. Three authors, independently, will carry out screening and data extraction. Studies will be categorised into quantitative and qualitative, and mixed-methods synthesis will be employed to analyse the findings.Ethics and disseminationThis review will be based on published studies and will not recruit human participants directly, therefore, ethical clearance is not applicable. We will disseminate the final review findings in a national or international conference and publish in a peer-reviewed journal.


2019 ◽  
Vol 37 (1) ◽  
pp. 71-88 ◽  
Author(s):  
Vikas Sangwan ◽  
Harshita Harshita ◽  
Puneet Prakash ◽  
Shveta Singh

Purpose This paper aims to undertake a thematic review of academic papers on financial technology (FinTech) to identify three broad categories for the purpose of classifying extant literature. The paper summarizes the research and findings in this emerging field. Thereafter, it identifies the gaps and provides directions for further research. Simultaneously, the paper collates technical terms related to FinTech that appear repeatedly in each category and explains them. Finally, the study highlights the lessons that growing FinTech firms and their regulators can learn from the experiences of their counterparts across the globe. Design/methodology/approach A systematic review of literature consisting of 130 studies (social science research network [SSRN]-29 papers, Scopus-81, other sources-20) on FinTech is carried out in this thematic paper. Findings This thematic paper divides FinTech into three themes, i.e. financial industry, innovation/technology and law/regulation. The paper suggests that a thorough impact of FinTech on various stakeholders can be understood using three dimensions, namely, consumers, market players and regulatory front. It is noted that FinTech is in its nascent phase and is undergoing continuous development and implementation through product and process innovation, disruption and transformation. Research limitations/implications The paper reports that FinTech promises huge potential for further study by various stakeholders in the FinTech industry – from academia to practitioners to regulators. Practical implications The paper summarizes lessons that could be of significance for FinTech users, producers, entrepreneurs, investors, policy designers and regulators. Originality/value The paper is believed to add value to the understanding of FinTech in light of the emerging threats and opportunities for its various stakeholders.


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