Contacto
Cómo comprar
Entrega
Guía de compras
Inglés
277 b
Hasta 30 días para devoluciones
Clientes que también han comprado
/
Tapa blanda
34.29
€
/
Tapa blanda
30.19
€
/
Tapa blanda
16.59
€
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.
Sobre el libro
Inglés
Categorías
Regale este libro hoy
Es fácil
1 Añadir al carrito y elegir Entregar como regalo en el checkout 2 Le enviaremos un vale 3 El libro llegará a la dirección del destinatarioTambién puede interesarle
¡Hola! Soy Libroamiko, tu asesor de libros.
¿Cómo puedo ayudarte?