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 |
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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 |