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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 |
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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 |