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According to expectancy theory,high motivation will occur when:
Goodwill
The intangible asset that represents the excess value of a company beyond its physical assets and liabilities, often arising from acquisitions.
Tax-Free Transaction
A financial transaction that does not result in a tax liability for any of the parties involved.
Fair Value
The selling price of an asset or the price to take on a liability in a coordinated market transaction at the time of measurement.
Intra-Entity Gains
Profits resulting from transactions within the same entity or between entities under common control, which are not realized in the consolidated financial statements until sold to an external party.
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