EAN: 9783631527078

Bilder-Quelle: shopping24.de – Sport

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.

Produktinformationen zuletzt aktualisiert am
30.03.2025 um 09:34 Uhr

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