Goodwill Impairment : An Empirical Investigation of Write-offs Under SFAS 142

Name: Goodwill Impairment
Brand: Peter Lang GmbH
SKU: 9783631527078
Price: 14000 KES
Availability: OutOfStock
ISBN: 9783631527078

by Thorsten Sellhorn

Book Details

Format Paperback / softback

Book Series Bochumer Beitrage zur Unternehmensfuhrung

ISBN-10 3631527071

ISBN-13 9783631527078

Publisher Peter Lang GmbH

Imprint Peter Lang GmbH

Country of Manufacture DE

Country of Publication GB

Publication Date Aug 18th, 2004

Print length 350 Pages

Weight 602 grams

Dimensions 17.20 x 24.10 x 2.20 cms

Product Classification: Accounting: study & revision guides Accounting: study and revision guides Budgeting & financial management Budgeting and financial management

KSh 14,000.00

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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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