Goodwill Impairment : An Empirical Investigation of Write-Offs under SFAS 142
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:
| Autor*in: |
Sellhorn, Thorsten [verfasserIn] |
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| Format: |
E-Book |
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| Sprache: |
Englisch |
| Erschienen: |
Bern: Peter Lang International Academic Publishers ; 2018 |
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| Rechteinformationen: |
Open Access Creative Commons ; https://creativecommons.org/licenses/by/4.0/legalcode |
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| Schlagwörter: |
Accounting: study & revision guides Budgeting & financial management |
|---|
| Umfang: |
1 Online-Ressource (350 p.) |
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| Reihe: |
Bochumer Beitraege zur Unternehmensfuehrung ; 70 |
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| Links: | |
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| ISBN: |
978-3-631-75498-6 |
| Katalog-ID: |
1836397100 |
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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 Creative Commons https://creativecommons.org/licenses/by/4.0/legalcode cc English Accounting: study & revision guides Budgeting & financial management Accounting: study and revision guides Budgeting and financial management https://library.oapen.org/bitstream/id/d460cc9a-c321-411d-8afd-6931842b5254/1003253.pdf X:OAPEN Verlag OAPEN Library: download the publication kostenfrei http://library.oapen.org/handle/20.500.12657/26792 X:OAPEN Verlag OAPEN Library: description of the publication kostenfrei ZDB-94-OAL GBV_ILN_22 ISIL_DE-18 SYSFLAG_1 GBV_KXP GBV_ILN_23 ISIL_DE-830 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_34 ISIL_DE-18-302 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_95 ISIL_DE-542 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_187 ISIL_DE-Ki95 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_603 ISIL_DE-B1556 GBV_ILN_808 GBV_ILN_2403 ISIL_DE-LFER BO 22 01 0018 4280053715 OLR-ZDB-94-OAL OAPEN Library zu 01-03-23 23 01 0830 4280607958 OLR-OAPEN f z 01-03-23 30 01 0104 4280968004 GBV-OAPEN z 01-03-23 31 01 0027 4280244936 z 01-03-23 34 01 3551 4278806485 OLR-OAPEN zi002 01-03-23 39 01 0547 4281158278 GBV-OAPEN ke 01-03-23 40 01 0007 4279874980 OLR-OAPEN xsn 01-03-23 63 01 3401 4281538259 E-Books LF GBV-OAPEN z 01-03-23 65 01 0003 4281764801 OLR-OAPEN z 01-03-23 70 01 0089 4280429030 OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 01-03-23 72 01 0035 4278625227 OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 01-03-23 95 01 3095 4343154513 OLR-OAL Vervielfältigungen (z.B. 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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 Creative Commons https://creativecommons.org/licenses/by/4.0/legalcode cc English Accounting: study & revision guides Budgeting & financial management Accounting: study and revision guides Budgeting and financial management https://library.oapen.org/bitstream/id/d460cc9a-c321-411d-8afd-6931842b5254/1003253.pdf X:OAPEN Verlag OAPEN Library: download the publication kostenfrei http://library.oapen.org/handle/20.500.12657/26792 X:OAPEN Verlag OAPEN Library: description of the publication kostenfrei ZDB-94-OAL GBV_ILN_22 ISIL_DE-18 SYSFLAG_1 GBV_KXP GBV_ILN_23 ISIL_DE-830 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_34 ISIL_DE-18-302 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_95 ISIL_DE-542 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_187 ISIL_DE-Ki95 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_603 ISIL_DE-B1556 GBV_ILN_808 GBV_ILN_2403 ISIL_DE-LFER BO 22 01 0018 4280053715 OLR-ZDB-94-OAL OAPEN Library zu 01-03-23 23 01 0830 4280607958 OLR-OAPEN f z 01-03-23 30 01 0104 4280968004 GBV-OAPEN z 01-03-23 31 01 0027 4280244936 z 01-03-23 34 01 3551 4278806485 OLR-OAPEN zi002 01-03-23 39 01 0547 4281158278 GBV-OAPEN ke 01-03-23 40 01 0007 4279874980 OLR-OAPEN xsn 01-03-23 63 01 3401 4281538259 E-Books LF GBV-OAPEN z 01-03-23 65 01 0003 4281764801 OLR-OAPEN z 01-03-23 70 01 0089 4280429030 OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 01-03-23 72 01 0035 4278625227 OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 01-03-23 95 01 3095 4343154513 OLR-OAL Vervielfältigungen (z.B. 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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 Creative Commons https://creativecommons.org/licenses/by/4.0/legalcode cc English Accounting: study & revision guides Budgeting & financial management Accounting: study and revision guides Budgeting and financial management https://library.oapen.org/bitstream/id/d460cc9a-c321-411d-8afd-6931842b5254/1003253.pdf X:OAPEN Verlag OAPEN Library: download the publication kostenfrei http://library.oapen.org/handle/20.500.12657/26792 X:OAPEN Verlag OAPEN Library: description of the publication kostenfrei ZDB-94-OAL GBV_ILN_22 ISIL_DE-18 SYSFLAG_1 GBV_KXP GBV_ILN_23 ISIL_DE-830 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_34 ISIL_DE-18-302 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_95 ISIL_DE-542 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_187 ISIL_DE-Ki95 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_603 ISIL_DE-B1556 GBV_ILN_808 GBV_ILN_2403 ISIL_DE-LFER BO 22 01 0018 4280053715 OLR-ZDB-94-OAL OAPEN Library zu 01-03-23 23 01 0830 4280607958 OLR-OAPEN f z 01-03-23 30 01 0104 4280968004 GBV-OAPEN z 01-03-23 31 01 0027 4280244936 z 01-03-23 34 01 3551 4278806485 OLR-OAPEN zi002 01-03-23 39 01 0547 4281158278 GBV-OAPEN ke 01-03-23 40 01 0007 4279874980 OLR-OAPEN xsn 01-03-23 63 01 3401 4281538259 E-Books LF GBV-OAPEN z 01-03-23 65 01 0003 4281764801 OLR-OAPEN z 01-03-23 70 01 0089 4280429030 OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 01-03-23 72 01 0035 4278625227 OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 01-03-23 95 01 3095 4343154513 OLR-OAL Vervielfältigungen (z.B. 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Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 01-03-23 161 01 0960 4278062605 OLR-OAPEN OAPEN Online Library Open Access eBook z 28-02-23 187 01 3520 4278443927 JSTOR Open Access eBook z 28-02-23 213 01 0551 4279161666 OLR-OAPEN OAPEN Online Library Open Access eBook z 01-03-23 230 01 0552 4279338841 OLR-OAPEN OAPEN Online Library Open Access eBook z 01-03-23 283 01 3283 4279697752 OLR-OAL z 01-03-23 293 01 3293 4278241879 OLR-OAPEN OAPEN Online Library Open Access eBook z 28-02-23 370 01 4370 4278984227 OLR-FREE Kostenloser Zugriff z 01-03-23 603 01 4603 4277884806 OLR-OAPEN Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers. z 28-02-23 808 01 4808 4280786801 OLR-OAPEN OAPEN Library zg 01-03-23 2403 01 DE-LFER 4307157036 00 --%%-- --%%-- n --%%-- l01 10-04-23 22 01 0018 Volltextzugang http://library.oapen.org/handle/20.500.12657/26792 23 01 0830 http://library.oapen.org/handle/20.500.12657/26792 30 01 0104 Open Access http://library.oapen.org/handle/20.500.12657/26792 31 01 0027 eBook GBV-OAPEN http://library.oapen.org/handle/20.500.12657/26792 34 01 3551 OpenAccess http://library.oapen.org/handle/20.500.12657/26792 40 01 0007 Volltext, Open Access http://library.oapen.org/handle/20.500.12657/26792 63 01 3401 E-Book http://library.oapen.org/handle/20.500.12657/26792 65 01 0003 Open Access http://library.oapen.org/handle/20.500.12657/26792 65 01 0003 Dieser Titel ist Teil einer Datenbank http://www.bibliothek.uni-regensburg.de/dbinfo/detail.php?titel_id=10728&bib_id=ulb_hal 70 01 0089 http://library.oapen.org/handle/20.500.12657/26792 LF 72 01 0035 http://library.oapen.org/handle/20.500.12657/26792 95 01 3095 http://library.oapen.org/handle/20.500.12657/26792 110 01 3110 Open Access http://library.oapen.org/handle/20.500.12657/26792 136 01 3526 Open Access http://library.oapen.org/handle/20.500.12657/26792 147 01 3528 http://library.oapen.org/handle/20.500.12657/26792 161 01 0960 http://library.oapen.org/handle/20.500.12657/26792 LF 187 01 3520 http://library.oapen.org/handle/20.500.12657/26792 213 01 0551 http://library.oapen.org/handle/20.500.12657/26792 230 01 0552 http://library.oapen.org/handle/20.500.12657/26792 283 01 3283 http://library.oapen.org/handle/20.500.12657/26792 293 01 3293 http://library.oapen.org/handle/20.500.12657/26792 LF 370 01 4370 http://library.oapen.org/handle/20.500.12657/26792 603 01 4603 http://library.oapen.org/handle/20.500.12657/26792 808 01 4808 Volltextzugang http://library.oapen.org/handle/20.500.12657/26792 2403 01 DE-LFER https://library.oapen.org/bitstream/id/d460cc9a-c321-411d-8afd-6931842b5254/1003253.pdf 31 01 0027 00 eBook GBV-OAPEN 22 01 0018 OLR-ZDB-94-OAL 23 01 0830 OLR-OAPEN 30 01 0104 GBV-OAPEN 34 01 3551 OLR-OAPEN 39 01 0547 GBV-OAPEN 39 01 0547 LF 40 01 0007 OLR-OAPEN 63 01 3401 E-Books LF GBV-OAPEN 65 01 0003 OLR-OAPEN 70 01 0089 OLR-OAPEN-OA 72 01 0035 OLR-OAPEN-OA 95 01 3095 OLR-OAL 110 01 3110 OLR-GBV-OAPEN 136 01 3526 OLR-OAPEN 147 01 3528 OLR-OAPEN 161 01 0960 OLR-OAPEN 213 01 0551 OLR-OAPEN 230 01 0552 OLR-OAPEN 283 01 3283 OLR-OAL 293 01 3293 OLR-OAPEN 370 01 4370 OLR-FREE 370 01 4370 olr-ebook GBV-OAPEN 603 01 4603 OLR-OAPEN 808 01 4808 OLR-OAPEN |
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9783631754986 978-3-631-75498-6 (DE-627)1836397100 (DE-599)KEP062117963 (OCoLC)1286345954 (OAPEN)26792 (EBP)062117963 DE-627 eng DE-627 rda eng KFCX bicssc KJMV1 bicssc Sellhorn, Thorsten verfasserin aut Goodwill Impairment An Empirical Investigation of Write-Offs under SFAS 142 Bern Peter Lang International Academic Publishers 2018 1 Online-Ressource (350 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Bochumer Beitraege zur Unternehmensfuehrung 70 Open Access Unrestricted online access star 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. 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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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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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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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| score |
7.1672573 |