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...

Ful tanımlama

Kaydedildi:

Detaylı Bibliyografya
Yazar:	Sellhorn, Thorsten (auth)
Materyal Türü:	Elektronik Kitap Bölümü
Dil:	İngilizce
Baskı/Yayın Bilgisi:	Bern Peter Lang International Academic Publishers 2018
Seri Bilgileri:	Bochumer Beitraege zur Unternehmensfuehrung 70
Konular:	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 Erişim:	OAPEN Library: download the publication OAPEN Library: description of the publication
Etiketler:	Etiketle Etiket eklenmemiş, İlk siz ekleyin!

Internet

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

3rd Floor Main Library

Detaylı Erişim Bilgileri 3rd Floor Main Library
Yer Numarası:	A1234.567
Kopya Bilgisi 1	Kütüphanede

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

Internet

3rd Floor Main Library

Benzer Materyaller