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Goodwill Impairment: An Empirical Investigation of Write-Offs under SFAS 142 (Bochumer Beiträge zur Unternehmensführung)

Goodwill Impairment: An Empirical Investigation of Write-Offs under SFAS 142 (Bochumer Beiträge zur Unternehmensführung)

ISBN: 9783631527078
Publisher: Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Publication Date: 2004-08-18
Number of pages: 323
Any used item that originally included an accessory such as an access code, one time use worksheet, cd or dvd, or other one time use accessories may not be guaranteed to be included or valid. By purchasing this item you acknowledge the above statement.
$129.39

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.

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