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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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Detaylı Bibliyografya
Yazar: Sellhorn, Thorsten (auth)
Materyal Türü: Elektronik Kitap Bölümü
Dil:İngilizce
Baskı/Yayın Bilgisi: Bern Peter Lang International Academic Publishing Group 2018
Seri Bilgileri:Bochumer Beitraege zur Unternehmensfuehrung
Konular:
Accounting: study & revision guides
Budgeting & financial management
Bilanzpolitik
Empirical
Firmenwert
Generally Accepted Accounting Principles
Geschäftswert
Goodwill
Impairment
Investigation
Offs
Sellhorn
SFAS
under
USA
US-GAAP
Wertberichtigung
Write
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DOAB: description of the publication
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Diğer Bilgiler
Özet: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.
Fiziksel Özellikler:1 electronic resource (350 p.)
ISBN:b14014
9783631754986
Erişim:Open Access

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