TY  - BOOK
AU  - Sellhorn, Thorsten
AB  - 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.
DO  - 10.3726/b14014
ID  - OAPEN ID: 1003253
ID  - OAPEN ID: OCN: 1082943952
ID  - OAPEN ID: http://library.oapen.org/handle/20.500.12657/26792
KW  - Bilanzpolitik
KW  - Empirical
KW  - Firmenwert
KW  - Generally Accepted Accounting Principles
KW  - Geschäftswert
KW  - Goodwill
KW  - Goodwill
KW  - Impairment
KW  - Impairment
KW  - Investigation
KW  - Offs
KW  - Sellhorn
KW  - SFAS
KW  - under
KW  - USA
KW  - US-GAAP
KW  - Wertberichtigung
KW  - Write
L1  - https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf
L1  - https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf
L1  - https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf
L1  - https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdf
LA  - English
LK  - https://directory.doabooks.org/handle/20.500.12854/35930
PB  - Peter Lang International Academic Publishing Group
PP  - Bern
PY  - 2018
SN  - 9783631754986
TI  - Goodwill Impairment : An Empirical Investigation of Write-Offs under SFAS 142
ER  - 
