Goodwill Impairment
Produktnummer:
18d80d9bd07382466d816368334bf91ba9
| Autor: | Sellhorn, Thorsten |
|---|---|
| Themengebiete: | Bilanzpolitik Firmenwert Generally Accepted Accounting Principles Geschäftswert Goodwill Impairment US-GAAP USA Wertberichtigung |
| Veröffentlichungsdatum: | 18.08.2004 |
| EAN: | 9783631527078 |
| Sprache: | Englisch |
| Produktart: | Kartoniert / Broschiert |
| Verlag: | Peter Lang GmbH, Internationaler Verlag der Wissenschaften |
| Untertitel: | An Empirical Investigation of Write-Offs under SFAS 142 |
Produktinformationen "Goodwill Impairment"
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 managers’ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms’ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.
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