Goodwill Impairment (Record no. 62881)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01787nam a2200289Ii 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | URS |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20230602143524.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 221202s xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | URS |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Sellhorn, Thorsten, |
| Relator term | author |
| 245 #0 - TITLE STATEMENT | |
| Title | Goodwill Impairment |
| 246 ## - VARYING FORM OF TITLE | |
| Title proper/short title | An Empirical Investigation of Write-Offs under SFAS 142 |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Bern |
| Name of producer, publisher, distributor, manufacturer | Peter Lang International Academic Publishers |
| Date of production, publication, distribution, manufacture, or copyright notice | 2018 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (350 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 ## - SERIES STATEMENT | |
| Series statement | Bochumer Beitraege zur Unternehmensfuehrung |
| Volume/sequential designation | 70 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Bilanzpolitik |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Empirical |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Firmenwert |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Generally Accepted Accounting Principles |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Gesch�Ftswert |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdfhttp://library.oapen.org/handle/20.500.12657/26792">https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdfhttp://library.oapen.org/handle/20.500.12657/26792</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | E-Book |
| Source of classification or shelving scheme | Library of Congress Classification |
| Withdrawn status | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|
| Directory of Open Access Books | Directory of Open Access Books | 11/28/2022 | 11/28/2022 | 11/28/2022 | E-Book |