Goodwill Impairment (Volume 70.0)
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Goodwill Impairment (Volume 70.0)

Thorsten Sellhorn

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eBook - PDF

Goodwill Impairment (Volume 70.0)

Thorsten Sellhorn

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About This Book

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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Information

Publisher
Peter Lang International Academic Publishers
Year
2018
ISBN
9783631527078
Topic
Study Aids
Subtopic
CPA (Certified Public Accountant) Study Guides

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