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...

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Detalhes bibliográficos

Publicado no:	Bochumer Beitraege zur Unternehmensfuehrung
Autor principal:	Sellhorn, Thorsten
Formato:	Livro
Idioma:	Inglês
Publicado em:	Peter Lang International Academic Publishers 2018
Assuntos:	Bilanzpolitik Empirical Firmenwert Generally Accepted Accounting Principles Geschäftswert Goodwill Impairment Investigation Offs Sellhorn SFAS under USA US-GAAP Wertberichtigung Write thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCX Accounting: study and revision guides thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas::KJMV1 Budgeting and financial management
Acesso em linha:	https://directory.doabooks.org/handle/20.500.12854/35930
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