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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Sellhorn, Thorsten (Autor)
Formato: Tesis Electrónico eBook
Idioma:Inglés
Publicado: Frankfurt a.M. Peter Lang GmbH, Internationaler Verlag der Wissenschaften [2018], ©2004.
Edición:1st, New ed.
Colección:Free online access: JSTOR.
Temas:
Acceso en línea:Texto completo