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