TY  - GEN
AU  - Sellhorn,Thorsten
TI  - Goodwill Impairment : An Empirical Investigation of Write-Offs under SFAS 142
SN  - b14014
PY  - 2018///
CY  - Bern
PB  - Peter Lang International Academic Publishing Group
KW  - Accounting: study & revision guides
KW  - bicssc
KW  - Budgeting & financial management
KW  - Bilanzpolitik
KW  - Empirical
KW  - Firmenwert
KW  - Generally Accepted Accounting Principles
KW  - Geschäftswert
KW  - Goodwill
KW  - Impairment
KW  - Investigation
KW  - Offs
KW  - Sellhorn
KW  - SFAS
KW  - under
KW  - USA
KW  - US-GAAP
KW  - Wertberichtigung
KW  - Write
N1  - Open Access
N2  - 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
UR  - https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf
UR  - https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf
UR  - https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf
UR  - https://directory.doabooks.org/handle/20.500.12854/35930
ER  -