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Viac informácií o knihe Goodwill Impairment

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Anotácia knihy

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.

Parametre knihy

Zaradenie knihy Knihy po anglicky Economics, finance, business & management Business & management Management & management techniques

• Celý názov: Goodwill Impairment
• Podnázov: An Empirical Investigation of Write-offs Under SFAS 142
• Autor: Thorsten Sellhorn
• Jazyk: Angličtina
• Väzba: Brožovaná
• Počet strán: 350
• EAN: 9783631527078
• ISBN: 9783631527078
• ID: 10022793
• Nakladateľ: Peter Lang GmbH
• Hmotnosť: 602 g
• Rozmery: 172 × 241 × 22 mm
• Dátum vydania: 18. August 2004

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