Buy this book
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.
Buy this book
Showing 3 featured editions. View all 3 editions?
Edition | Availability |
---|---|
1
Goodwill Impairment: An Empirical Investigation of Write-Offs under SFAS 142
2018, Lang GmbH, Internationaler Verlag der Wissenschaften, Peter
in English
3631754981 9783631754986
|
zzzz
Libraries near you:
WorldCat
|
2
Goodwill Impairment: An Empirical Investigation of Write-Offs under SFAS 142
2018, Peter Lang International Academic Publishers
|
aaaa
|
3
Goodwill impairment: an empirical investigation of write-offs under SFAS 142
2004, Peter Lang, Lang Publishing, Incorporated, Peter
in English
0820473170 9780820473178
|
zzzz
Libraries near you:
WorldCat
|
Book Details
Edition Notes
Open Access Unrestricted online access
Creative Commons https://creativecommons.org/licenses/by/4.0/legalcode
English
External Links
The Physical Object
ID Numbers
Community Reviews (0)
Feedback?History
- Created November 16, 2020
- 1 revision
Wikipedia citation
×CloseCopy and paste this code into your Wikipedia page. Need help?
November 16, 2020 | Created by MARC Bot | Imported from marc_oapen MARC record |