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Opis

In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers' financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms' economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.

Szczegóły książki

Kategoria Książki po angielsku Economics, finance, business & management Business & management Management & management techniques

• Pełny tytuł: Goodwill Impairment
• Podtytuł: An Empirical Investigation of Write-offs Under SFAS 142
• Autor: Thorsten Sellhorn
• Język: Angielski
• Oprawa: Miękka
• Liczba stron: 350
• EAN: 9783631527078
• ISBN: 9783631527078
• ID: 10022793
• Wydawca: Peter Lang GmbH
• Waga: 602 g
• Wymiary: 172 × 241 × 22 mm
• Data wydania: 18. August 2004

Ulubione w innej kategorii

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