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...
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| Format: | Book Chapter |
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Bern
Peter Lang International Academic Publishing Group
2018
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| Online Access: | Get Fullteks DOAB: description of the publication |
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Get FullteksDOAB: description of the publication
3rd Floor Main Library
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A1234.567 |
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| Copy 1 | Available |