Goodwill Impairment : An Empirical Investigation of Write-Offs under SFAS 142 (Record no. 43735)

MARC details
000 -LEADER
fixed length control field 02747naaaa2200505uu 4500
001 - CONTROL NUMBER
control field https://directory.doabooks.org/handle/20.500.12854/35930
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number b14014
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.3726/b14014
Terms of availability doi
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title English
042 ## - AUTHENTICATION CODE
Authentication code dc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KFCX
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KJMV1
Source bicssc
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Sellhorn, Thorsten
Relationship auth
245 10 - TITLE STATEMENT
Title Goodwill Impairment : An Empirical Investigation of Write-Offs under SFAS 142
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Bern
Name of publisher, distributor, etc. Peter Lang International Academic Publishing Group
Date of publication, distribution, etc. 2018
300 ## - PHYSICAL DESCRIPTION
Extent 1 electronic resource (350 p.)
506 0# - RESTRICTIONS ON ACCESS NOTE
Terms governing access Open Access
Source of term star
Standardized terminology for access restriction Unrestricted online access
520 ## - SUMMARY, ETC.
Summary, etc. 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.
540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE
Terms governing use and reproduction Creative Commons
Use and reproduction rights https://creativecommons.org/licenses/by/4.0/legalcode
Source of term cc
-- https://creativecommons.org/licenses/by/4.0/legalcode
546 ## - LANGUAGE NOTE
Language note English
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Accounting: study & revision guides
Source of heading or term bicssc
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Budgeting & financial management
Source of heading or term bicssc
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Bilanzpolitik
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Empirical
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Firmenwert
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Generally Accepted Accounting Principles
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Geschäftswert
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Goodwill
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Goodwill
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Impairment
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Impairment
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Investigation
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Offs
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Sellhorn
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term SFAS
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term under
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term USA
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term US-GAAP
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Wertberichtigung
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Write
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf">https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf">https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf">https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://directory.doabooks.org/handle/20.500.12854/35930">https://directory.doabooks.org/handle/20.500.12854/35930</a>
Access status 0
Public note DOAB: description of the publication

No items available.