Title
Goodwill Impairment: An Empirical Investigation of WriteOffs under SFAS 142 (Bochumer Beitrge zur Unternehmensfhrung),Used
Sold by Ergodebooks, an authorized reseller.
Returns accepted within 30 days | support@ergodebooks.com
Shipping Information
- Free Standard Shipping — United States only
- Processing Time: 1–3 business days
- Estimated Delivery: 3–5 business days after dispatch
- Double-boxed, fully insured & discreetly packaged
- Tracking number sent via email once dispatched
- Orders over $250 require signature upon delivery. Taxes calculated at checkout.
Returns & Refund
Returns accepted within 30 days of delivery.
Damaged or Defective Item
Free return shipping + replacement or full refund
Wrong Item Received
Free return shipping + replacement or full refund
Change of Mind
Return shipping at customer's expense · 25% restocking fee applies
Payment Option
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.
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm.
For more information, please visit www.P65Warnings.ca.gov.