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

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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Bibliographic Details
Main Author: Sellhorn, Thorsten (auth)
Format: Electronic Book Chapter
Language:English
Published: Bern Peter Lang International Academic Publishers 2018
Series:Bochumer Beitraege zur Unternehmensfuehrung 70
Subjects:
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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