Custom cover image
Custom cover image

Goodwill Impairment : An Empirical Investigation of Write-Offs under SFAS 142

By: Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Bochumer Beitraege zur UnternehmensfuehrungPublisher: Bern : Peter Lang International Academic Publishing Group, 2018Description: 1 Online-Ressource (350 p.)ISBN:
  • 9783631754986
Subject(s): Online resources: 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 extentPPN: PPN: 1778549454Package identifier: Produktsigel: ZDB-94-OAB
No physical items for this record

Open Access. Unrestricted online access star

Creative Commons https://creativecommons.org/licenses/by/4.0/legalcode cc

English

KIT – The University in the Helmholtz Association                         Home | Impressum | Datenschutz | Barrierefreiheit | KIT