Proceedings of the 2021 6th International Conference on Social Sciences and Economic Development (ICSSED 2021)

The Verification of the Rationality of the Goodwill Measurement Method Based on the Black-Scholes Option Pricing Model

Take the Food and Beverage Industry in Nasdaq Stocks as an Example

Authors
Yunze Dong, Yan Sun
Corresponding Author
Yan Sun
Available Online 8 April 2021.
DOI
https://doi.org/10.2991/assehr.k.210407.190How to use a DOI?
Keywords
self-generated goodwill, initial recognition and measurement of goodwill, margin method, Black-Scholes option pricing model
Abstract

This article combines the definition of the nature of goodwill, optimizes the traditional margin method, and analyzes the rationality of the margin method based on the Black-Scholes option pricing model; and uses the 2020 data of companies in the food and beverage industry listed on the US stock market in the “Top 500 Brands” as a sample, which verifies the rationality and operability of the method. The results show that the margin method based on the Black-Scholes option pricing model has reliability and operability, and can fairly and effectively measure the company’s own goodwill.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 2021 6th International Conference on Social Sciences and Economic Development (ICSSED 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
8 April 2021
ISBN
978-94-6239-360-8
ISSN
2352-5398
DOI
https://doi.org/10.2991/assehr.k.210407.190How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Yunze Dong
AU  - Yan Sun
PY  - 2021
DA  - 2021/04/08
TI  - The Verification of the Rationality of the Goodwill Measurement Method Based on the Black-Scholes Option Pricing Model
BT  - Proceedings of the 2021 6th International Conference on Social Sciences and Economic Development (ICSSED 2021)
PB  - Atlantis Press
SP  - 1015
EP  - 1018
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210407.190
DO  - https://doi.org/10.2991/assehr.k.210407.190
ID  - Dong2021
ER  -