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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| Autore principale: | |
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| Natura: | Elettronico Capitolo di libro |
| Lingua: | inglese |
| Pubblicazione: |
Bern
Peter Lang International Academic Publishing Group
2018
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| Serie: | Bochumer Beitraege zur Unternehmensfuehrung
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| Soggetti: | |
| Accesso online: | DOAB: download the publication DOAB: description of the publication |
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Accesso online
DOAB: download the publicationDOAB: description of the publication
3rd Floor Main Library
| Collocazione: |
A1234.567 |
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| Copia 1 | Disponibile |