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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Bibliographic Details

Main Author:	Sellhorn, Thorsten (Author)
Corporate Author:	JSTOR (Organization)
Format:	Thesis eBook
Language:	English
Published:	Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, [2018]
Edition:	1st, New ed.
Series:	Bochumer Beiträge zur Unternehmensführung ; 70
Subjects:	Goodwill (Commerce) > United States. Write-offs. Accounting > United States. Electronic books.
Online Access:	Connect to the full text of this electronic book