Goodwill impairment an empirical investigation of write-offs under SFAS 142 ; mit deutscher Zusammenfassung
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...
| Other Authors: | |
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| Format: | Thesis |
| Language: | Inglés |
| Published: |
Bern
Peter Lang International Academic Publishing Group
2018
Frankfurt am Main, Germany : [2004] Frankfurt am Main, Germany : [2018] |
| Edition: | 1st ed |
| Series: | Bochumer Beiträge zur Unternehmungsführung und Unternehmensforschung ;
Band 70. |
| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009422486806719 |
| Summary: | 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. |
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| Item Description: | Also published as the author’s doctoral thesis Bochum, 2004. |
| Physical Description: | 1 online resource (XXVII, 323 pages) : illustrations, charts; digital, PDF file(s) Also available in print form |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 9783631754986 |
