Examlex
Which of the following factors did Chen,Roll and Ross include in their multifactor model?
Reported Profit
The profit amount shown in a company's financial statements, adhering to accounting standards and principles.
Goodwill
Intangible asset reflecting the value of a business above its tangible assets and liabilities, often arising from brand reputation, customer relationships, or intellectual property.
Intangible Assets
Assets that lack physical substance, such as patents, trademarks, and goodwill, important in evaluating a company's worth.
Impairment Rule
Financial accounting guidelines that require a firm to report a reduction in the value of its assets when they are deemed to be worth less than their carrying amount.
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