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This dissertation assesses whether large quoted Belgian companies overpay when engaging in M&A activities. To do so, a literature review is first presented on the topic of goodwill and on the topic of goodwill write-offs and overpayment. Then, an empirical study on the Belgian market and on the international market is conducted. Based on the here above analysis, we conclude that there is evidence of overpayment although this phenomenon cannot be quantified. Next step could be in-depth analysis based on proprietary information.

M&A --- Overpayment in business acquisitions --- Goodwill write-offs --- Sciences économiques & de gestion > Comptabilité & audit

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Addressing the buildup of nonperforming loans (NPLs) in Italy since the global financial crisis will remain a challenge for some time and be important for supporting a sustained, robust economic recovery. The buildup reflects both the prolonged recession as well as structural factors that have held back NPL write-offs by banks. The paper discusses the impediments to NPL resolution in Italy and a strategy for fostering a market for restructuring distressed assets that could support corporate and financial restructuring.

Bank loans --- Banks and banking --- Write-offs --- Debt relief --- Collecting of accounts --- Bank credit --- Loans --- Accounts, Collecting of --- Bad debt losses --- Bad debts --- Bill collecting --- Bill collection --- Bills, Collecting of --- Collection letters --- Collection of accounts --- Collection of debt --- Debt collection --- Debt recovery --- Loan losses --- Recovery of debt --- Credit --- Uncollectible accounts --- Debt renegotiation --- Debt rescheduling --- Debt restructuring --- Relief, Debt --- Renegotiation, Debt --- Rescheduling, Debt --- Restructuring, Debt --- Debtor and creditor --- Charge-offs --- Write-downs --- Writedowns --- Writeoffs --- Accounting --- Management --- Law and legislation --- Banks and Banking --- Finance: General --- Financial Risk Management --- Industries: Financial Services --- Corporation and Securities Law --- Bankruptcy --- Liquidation --- Corporate Finance and Governance: Government Policy and Regulation --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- General Financial Markets: Government Policy and Regulation --- Debt --- Debt Management --- Sovereign Debt --- Finance --- Banking --- Nonperforming loans --- Distressed assets --- Financial institutions --- Financial sector policy and analysis --- Asset and liability management --- Collateral --- Debts, External --- Italy