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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ग्रंथसूची विवरण
मुख्य लेखक:	Sellhorn, Thorsten (auth)
स्वरूप:	इलेक्ट्रोनिक पुस्तक अध्याय
भाषा:	अंग्रेज़ी
प्रकाशित:	Bern Peter Lang International Academic Publishers 2018
श्रृंखला:	Bochumer Beitraege zur Unternehmensfuehrung 70
विषय:	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
ऑनलाइन पहुंच:	OAPEN Library: download the publication OAPEN Library: description of the publication
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Goodwill Impairment An Empirical Investigation of Write-Offs under SFAS 142

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