Slika na naslovnici

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

Show other versions (1)

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...

Popoln opis

Shranjeno v:
Bibliografske podrobnosti
Glavni avtor: Sellhorn, Thorsten (auth)
Format: Elektronski Book Chapter
Jezik:angleščina
Izdano: Bern Peter Lang International Academic Publishers 2018
Serija:Bochumer Beitraege zur Unternehmensfuehrung 70
Teme:
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 dostop:OAPEN Library: download the publication
OAPEN Library: description of the publication
Oznake: Označite
Brez oznak, prvi označite!

Internet

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

3rd Floor Main Library

Podrobnosti zaloge 3rd Floor Main Library
Signatura: A1234.567
Kopija 1 Prosto

Podobne knjige/članki