| 000 | 02747naaaa2200505uu 4500 | ||
|---|---|---|---|
| 001 | https://directory.doabooks.org/handle/20.500.12854/35930 | ||
| 020 | _ab14014 | ||
| 024 | 7 |
_a10.3726/b14014 _cdoi |
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| 041 | 0 | _aEnglish | |
| 042 | _adc | ||
| 072 | 7 |
_aKFCX _2bicssc |
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| 072 | 7 |
_aKJMV1 _2bicssc |
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| 100 | 1 |
_aSellhorn, Thorsten _4auth |
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| 245 | 1 | 0 | _aGoodwill Impairment : An Empirical Investigation of Write-Offs under SFAS 142 |
| 260 |
_aBern _bPeter Lang International Academic Publishing Group _c2018 |
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| 300 | _a1 electronic resource (350 p.) | ||
| 506 | 0 |
_aOpen Access _2star _fUnrestricted online access |
|
| 520 | _aIn 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 |
_aCreative Commons _fhttps://creativecommons.org/licenses/by/4.0/legalcode _2cc _4https://creativecommons.org/licenses/by/4.0/legalcode |
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| 546 | _aEnglish | ||
| 650 | 7 |
_aAccounting: study & revision guides _2bicssc |
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| 650 | 7 |
_aBudgeting & financial management _2bicssc |
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| 653 | _aBilanzpolitik | ||
| 653 | _aEmpirical | ||
| 653 | _aFirmenwert | ||
| 653 | _aGenerally Accepted Accounting Principles | ||
| 653 | _aGeschäftswert | ||
| 653 | _aGoodwill | ||
| 653 | _aGoodwill | ||
| 653 | _aImpairment | ||
| 653 | _aImpairment | ||
| 653 | _aInvestigation | ||
| 653 | _aOffs | ||
| 653 | _aSellhorn | ||
| 653 | _aSFAS | ||
| 653 | _aunder | ||
| 653 | _aUSA | ||
| 653 | _aUS-GAAP | ||
| 653 | _aWertberichtigung | ||
| 653 | _aWrite | ||
| 856 | 4 | 0 |
_awww.oapen.org _uhttps://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf _70 _zDOAB: download the publication |
| 856 | 4 | 0 |
_awww.oapen.org _uhttps://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf _70 _zDOAB: download the publication |
| 856 | 4 | 0 |
_awww.oapen.org _uhttps://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf _70 _zDOAB: download the publication |
| 856 | 4 | 0 |
_awww.oapen.org _uhttps://directory.doabooks.org/handle/20.500.12854/35930 _70 _zDOAB: description of the publication |
| 999 |
_c43735 _d43735 |
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