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Goodwill Impairment

An Empirical Investigation of Write-Offs under SFAS 142. Dissertationsschrift
Book on DemandKartoniert, Paperback
330 Seiten
Englisch
Peter Langerschienen am18.08.2004
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 managers' financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms' economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.mehr

Produkt

KlappentextIn 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 managers' financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms' economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.
Details
ISBN/GTIN978-3-631-52707-8
ProduktartBook on Demand
EinbandartKartoniert, Paperback
Erscheinungsjahr2004
Erscheinungsdatum18.08.2004
ReiheBochumer Beiträge zur Unternehmensführung
Reihen-Nr.70
Seiten330 Seiten
SpracheEnglisch
Gewicht600 g
Artikel-Nr.22744489
Rubriken
GenreWirtschaft

Inhalt/Kritik

Inhaltsverzeichnis
Contents: The goodwill debate - Empirical research on discretionary asset write-offs - Discretionary properties of the impairment-only approach - Empirical investigation of write-off determinants.mehr

Autor

The Author: Thorsten Sellhorn, born in 1973 in Bochum, studied Economics and Business Administration from 1993-1997 at the University of Bochum. Subsequently, he joined the University of Wisconsin-Madison School of Business on a Fulbright scholarship. In 1998, he graduated with a Master of Business Administration (MBA) degree. Since 1999, he has been working as a research assistant at the Chair of International Accounting at the University of Bochum. The author was awarded the doctorate degree in 2004. He is now a postdoctoral researcher at this institution.