Buchumschlag

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...

Ausführliche Beschreibung

Gespeichert in:
1. Verfasser: Sellhorn, Thorsten
Format: Online
Sprache:Englisch
Veröffentlicht: Peter Lang International Academic Publishers 2021
Schlagworte:
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
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