TY  - BOOK
AU  - Sellhorn,Thorsten
TI  - Goodwill Impairment
T2  - Bochumer Beitraege zur Unternehmensfuehrung
PY  - 2018///
CY  - Bern
PB  - Peter Lang International Academic Publishers
KW  - Bilanzpolitik
KW  - Empirical
KW  - Firmenwert
KW  - Generally Accepted Accounting Principles
KW  - Gesch�Ftswert
N2  - 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
UR  - https://library.oapen.org/bitstream/20.500.12657/26792/1/1003253.pdfhttp://library.oapen.org/handle/20.500.12657/26792
ER  -