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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| Autor principal: | |
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| Formato: | Recurso Electrónico Capítulo de Livro |
| Idioma: | inglês |
| Publicado em: |
Bern
Peter Lang International Academic Publishing Group
2018
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| Colecção: | Bochumer Beitraege zur Unternehmensfuehrung
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| Assuntos: | |
| Acesso em linha: | DOAB: download the publication DOAB: description of the publication |
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