Goodwill Impairment: An Empirical Investigation of Write-offs Under SFAS 142: 70 (Bochumer Beitrage zur Unternehmensfuhrung) - Image 1

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Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften Goodwill Impairment: An Empirical Investigation of Write-offs Under SFAS 142: 70 (Bochumer Beitrage zur Unternehmensfuhrung)

Name: Goodwill Impairment: An Empirical Investigation of Write-offs Under SFAS 142: 70 (Bochumer Beitrage zur Unternehmensfuhrung)
Brand: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Price: 61.9 GBP
Availability: InStock

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Description

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.

Product Specifications

Brand: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Format: paperback
ASIN: 3631527071
Category: Books > Subjects > Business, Finance & Law > Accounting > Bookkeeping
Domain: Amazon UK
Release Date: 18 August 2004
Listed Since: 31 December 2006

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Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften Goodwill Impairment: An Empirical Investigation of Write-offs Under SFAS 142: 70 (Bochumer Beitrage zur Unternehmensfuhrung)

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