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Goodwill Impairment An Empirical Investigation of Write-Offs under SFAS 142
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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Tesis Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Frankfurt a.M.
Peter Lang GmbH, Internationaler Verlag der Wissenschaften
[2018], ©2004.
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| Edición: | 1st, New ed. |
| Colección: | Free online access: JSTOR.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Sellhorn, Thorsten. |4 aut | |
| 245 | 1 | 0 | |a Goodwill Impairment |b An Empirical Investigation of Write-Offs under SFAS 142 |c Thorsten Sellhorn. |
| 250 | |a 1st, New ed. | ||
| 260 | |a Frankfurt a.M. |b Peter Lang GmbH, Internationaler Verlag der Wissenschaften |c [2018], ©2004. | ||
| 300 | |a 1 online resource. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Bochumer Beiträge zur Unternehmensführung |v 70. | |
| 502 | |a Thesis (Doctoral). | ||
| 505 | 0 | |a The goodwill debate -- Empirical research on discretionary asset write-offs -- Discretionary properties of the impairment-only approach -- Empirical investigation of write-off determinants. | |
| 520 | |a 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. | ||
| 545 | 0 | |a The Author: Thorsten Sellhorn, born in 1973 in Bochum, studied Economics and Business Administration from 1993-1997 at the University of Bochum. Subsequently, he joined the University of Wisconsin-Madison School of Business on a Fulbright scholarship. In 1998, he graduated with a Master of Business Administration (MBA) degree. Since 1999, he has been working as a research assistant at the Chair of International Accounting at the University of Bochum. The author was awarded the doctorate degree in 2004. He is now a postdoctoral researcher at this institution. | |
| 588 | 0 | |a Online resource; title from title screen (viewed December 28, 2018). | |
| 590 | |a JSTOR |b Books at JSTOR All Purchased | ||
| 590 | |a JSTOR |b Books at JSTOR Open Access | ||
| 650 | 0 | |a Goodwill (Commerce) |z United States. | |
| 650 | 0 | |a Write-offs. | |
| 650 | 0 | |a Accounting |z United States. | |
| 650 | 6 | |a Goodwill |z États-Unis. | |
| 650 | 6 | |a Radiation (Comptabilité) | |
| 650 | 7 | |a Accounting. |2 fast |0 (OCoLC)fst00795379 | |
| 650 | 7 | |a Goodwill (Commerce) |2 fast |0 (OCoLC)fst00944929 | |
| 650 | 7 | |a Write-offs. |2 fast |0 (OCoLC)fst01181635 | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 655 | 2 | |a Academic Dissertation | |
| 655 | 7 | |a Academic theses. |2 fast |0 (OCoLC)fst01726453 | |
| 655 | 7 | |a Academic theses. |2 lcgft | |
| 655 | 7 | |a Thèses et écrits académiques. |2 rvmgf | |
| 776 | 0 | 8 | |i Print version: |z 9783631527078 |
| 830 | 0 | |a Free online access: JSTOR. | |
| 856 | 4 | 0 | |u https://jstor.uam.elogim.com/stable/10.2307/j.ctv9hj7dk |z Texto completo |
| 938 | |a Peter Lang |b LANG |n 9783631754986 | ||
| 994 | |a 92 |b IZTAP | ||