Filter by

  • Publication Year
  • Availability
  • Attachment
  • Collection Type
  • General Material Designation
    See More
  • Location
  • Language
Found 1 from your keywords: author="SELLHORN, Thorsten"
cover
Goodwill Impairment
Comment Share
SELLHORN, Thorsten

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 …

Edition
-
ISBN/ISSN
9783631527078
Collation
-
Series Title
-
Call Number
650