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...

Volledige beschrijving

Bewaard in:

Bibliografische gegevens
Hoofdauteur:	Sellhorn, Thorsten (auth)
Formaat:	Elektronisch Hoofdstuk
Taal:	Engels
Gepubliceerd in:	Bern Peter Lang International Academic Publishing Group 2018
Reeks:	Bochumer Beitraege zur Unternehmensfuehrung
Onderwerpen:	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 toegang:	DOAB: download the publication DOAB: description of the publication
Tags:	Voeg label toe Geen labels, Wees de eerste die dit record labelt!

Goodwill Impairment An Empirical Investigation of Write-Offs under SFAS 142 door Sellhorn, Thorsten

Gepubliceerd in 2018

OAPEN Library: download the publication
OAPEN Library: description of the publication

Elektronisch Hoofdstuk

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

Goodwill Impairment An Empirical Investigation of Write-Offs under SFAS 142 door Sellhorn, Thorsten

Gelijkaardige items