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During the last years, the goodwill of the non financial companies has increased before to move back. The efficiency of financial market has been contested because of the gap between the increase of the goodwill and the lack of value for shareholders. At the same time, the international insolvency rules produces many questions about the sustainability of growth and the ability of companies to create value.

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This page is a summary of: French Group Goodwill from 1992 to 2002 (Goodwill des Groupes Francais de 1992 a 2002), SSRN Electronic Journal, January 2004, Elsevier,
DOI: 10.2139/ssrn.562785.
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