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: | |
|---|---|
| Формат: | Электронный ресурс Глава книги |
| Язык: | английский |
| Опубликовано: |
Bern
Peter Lang International Academic Publishers
2018
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| Серии: | Bochumer Beitraege zur Unternehmensfuehrung
70 |
| Предметы: | |
| Online-ссылка: | OAPEN Library: download the publication OAPEN Library: description of the publication |
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