Goodwill Impairment: An Empirical Investigation of WriteOffs under SFAS 142 (Bochumer Beitrge zur Unternehmensfhrung),Used

Goodwill Impairment: An Empirical Investigation of WriteOffs under SFAS 142 (Bochumer Beitrge zur Unternehmensfhrung),Used

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SKU: SONG3631527071
Brand: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
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In 2001, goodwill amortization in the US was eliminated in favor of an impairmentonly approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset writeoffs 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 writeoff behavior. Regression analysis shows that writeoff behavior is significantly explained by firms economic properties. Only in large, highprofile firms, incentives appear to be significant determinants. These findings suggest that the impairmentonly approach does capture goodwill impairment at least to some extent.

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