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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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
Online Access:	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 by Sellhorn, Thorsten

Published 2018

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DOAB: description of the publication

Electronic Book Chapter

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

Goodwill Impairment An Empirical Investigation of Write-Offs under SFAS 142 by Sellhorn, Thorsten

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