Bochumer Beitrage Zur Unternehmungsfuhrung und Unternehmensforschung Goodwill Impairment Vol 70 An Empirical Investigation of Write Offs under SFAS 142 Vol 70 by 2004 Paperback
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Goodwill Impairment: An Empirical Investigation of Write-Offs Under Sfas 142 (Bochumer Beitrage Zur Unternehmungsfuhrung Und Unternehmensf) (2004)
EN PB US
ISBN: 9780820473178 bzw. 0820473170, in Englisch, 323 Seiten, Peter Lang Publishing, Taschenbuch, gebraucht.
Lieferung aus: Vereinigte Staaten von Amerika, Usually ships in 1-2 business days.
Von Händler/Antiquariat, Better World Books.
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.", Paperback, Label: Peter Lang Publishing, Peter Lang Publishing, Product group: Book, Published: 2004-01-01, Studio: Peter Lang Publishing, Sales rank: 17200068.
Von Händler/Antiquariat, Better World Books.
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.", Paperback, Label: Peter Lang Publishing, Peter Lang Publishing, Product group: Book, Published: 2004-01-01, Studio: Peter Lang Publishing, Sales rank: 17200068.
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Goodwill Impairment: An Empirical Investigation of Write-Offs under SFAS 142 by (2004, Book, Illustrated): An Empirical Investigation of Write-Offs under SFAS 142 (2004)
EN US
ISBN: 9780820473178 bzw. 0820473170, in Englisch, Peter Lang, gebraucht.
Lieferung aus: Vereinigte Staaten von Amerika, Free shipping.
Von Händler/Antiquariat, Better World Books [51315977], Mishawaka, IN, U.S.A.
Great condition for a used book! Minimal wear.
Von Händler/Antiquariat, Better World Books [51315977], Mishawaka, IN, U.S.A.
Great condition for a used book! Minimal wear.
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Bochumer Beitrage Zur Unternehmungsfuhrung und Unternehmensforschung Goodwill Impairment Vol 70 An Empirical Investigation of Write Offs under SFAS 142 Vol 70 by 2004 Paperback (2004)
EN PB US
ISBN: 9780820473178 bzw. 0820473170, Band: 70, in Englisch, P. Lang, Taschenbuch, gebraucht.
Von Händler/Antiquariat, Castle Rock [54302400], Pittsford, NY, U.S.A.
Book Condition: Very Good.
Book Condition: Very Good.
4
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Goodwill Impairment: an Empirical Investigation of Write-Offs Under Sfas 142 By (2004, Book, Illustrated): an Empirical Investigation of Write-Offs Under Sfas 142 (2004)
EN PB US
ISBN: 9780820473178 bzw. 0820473170, in Englisch, Peter Lang Publishing, Taschenbuch, gebraucht.
Lieferung aus: Vereinigte Staaten von Amerika, plus shipping, Shipping area: DOM.
Von Händler/Antiquariat, Better World Books, IN, Mishawaka, [RE:4].
Trade paperback.
Von Händler/Antiquariat, Better World Books, IN, Mishawaka, [RE:4].
Trade paperback.
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Goodwill Impairment: An Empirical Investigation of Write-Offs under SFAS 142
EN PB NW
ISBN: 9780820473178 bzw. 0820473170, in Englisch, Lang, Peter Publishing, Incorporated, Taschenbuch, neu.
Lieferung aus: Vereinigte Staaten von Amerika, In Stock.
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