Goodwill Impairment An Empirical Investigation of Write-Offs under SFAS 142

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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:
Goodwill (Commerce) > United States.
Write-offs.
Accounting > United States.
Goodwill > États-Unis.
Radiation (Comptabilité)
Accounting.
Goodwill (Commerce)
United States.
Academic Dissertation
Academic theses.
Thèses et écrits académiques.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • The goodwill debate
  • Empirical research on discretionary asset write-offs
  • Discretionary properties of the impairment-only approach
  • Empirical investigation of write-off determinants.

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