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

£61.90

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

Bookkeeping

Price data updated today

View at Amazon

We'll watch every seller, every day. One email when your price arrives.

It has never been this cheap. We have no record of a lower price.

£62 today · cheaper than every other day in the last 3 months

NEW HERE?

Amazon shows you one price. We show you all of them.

Tosheroon watches Amazon prices so you don't have to. Every product on Amazon has a price history — we make it visible. Set the price you'd actually pay, and we'll email you the second it gets there. No app, no account, one email.

WHAT'S ON THIS PAGE

↓ Price chart
when this has been cheap or pricey

↓ Forecast
where the price is heading next

↓ Statistics
all-time high & low, recent range

↑ Price alert
name your number, we'll email you

Price History & Forecast

Grey patches = out of stock. Cheaper = lower on the chart. Hover for exact prices.

Last 91 days · 91 data points

Historical

Generating forecast…

Price Distribution

Price distribution over 91 days • 1 price levels

Days at Price

Price Analysis

Most common price: £62 (91 days, 100.0%)

Price range: £62 - £62

Price levels: 1 different prices over 91 days

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

Barcode

No barcode data available

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

It has never been this cheap. We have no record of a lower price.

Price History & Forecast

Price Distribution

Price Analysis

Description

Product Specifications

Barcode

Similar Products You Might Like

Double Accounting for Goodwill: A Problem Redefined: 09 (Routledge New Works in Accounting History)

Double Accounting for Goodwill: A Problem Redefined (Routledge New Works in Accounting History)

Accounting for Goodwill and Other Intangible Assets (Wiley Corporate F&A)

Accounting for Goodwill: 6 (Routledge Studies in Accounting)

Cengage Learning 1994 Investigation of Emerging Accounting

Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis

The Treatment of Intangibles: A Banker’s View

Competitiveness and the Value of Intangible Assets

Wiley Business Valuation and Federal Taxes - Second Edition

Identifying, Measuring, and Valuing Knowledge-Based Intangible Assets: New Perspectives (Premier Reference Source)

Financial Analysis of Mergers and Acquisitions: Understanding Financial Statements and Accounting Rules with Case Studies

Making Sense of Intellectual Capital: Designing a Method for the Valuation of Intangibles

Brand Valuation: 18 (Routledge Studies in Accounting) - Book

Routledge - Making Sense of Intellectual Capital Book

Intangibles in the World of Transfer Pricing: Identifying - Valuing - Implementing

The Valuation of Businesses, Shares and Other Equity 4th Ed

Segmentberichterstattung und Corporate Governance: Grenzen des Management Approach (Rechnungswesen und Unternehmensüberwachung)

Restructuring in the Shadow of the Law: Informal Reorganisation in the Netherlands

Intangible Assets (Oxford Management Readers): Values, Measures, and Risks

Brand Valuation (Routledge Studies in Accounting)

Accounting for Mergers, Acquisitions, and Business Combinations

Routledge Strategic Corporate Responsibility Book by Dr Kocollari

Wiley Practitioner's Guide to GAAP 2022: Interpretation and Application of Generally Accepted Accounting Principles (Wiley Regulatory Reporting)

Cases in Business Ethics (The Ivey Casebook Series)