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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Главный автор:	Sellhorn, Thorsten (auth)
Формат:	Электронный ресурс Глава книги
Язык:	английский
Опубликовано:	Bern Peter Lang International Academic Publishing Group 2018
Серии:	Bochumer Beitraege zur Unternehmensfuehrung
Предметы:	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
Online-ссылка:	DOAB: download the publication DOAB: description of the publication
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Goodwill Impairment An Empirical Investigation of Write-Offs under SFAS 142

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