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...
| Main Author: | |
|---|---|
| Format: | eBook |
| Published: |
Bern
Peter Lang International Academic Publishers
2018
|
| Subjects: | |
| Online Access: | Get fulltext |