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Goodwill Impairment

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Book Series: Bochumer Beitraege zur Unternehmensfuehrung ISBN: 9783631527078 Year: Pages: 350 DOI: 10.3726/b14014 Language: English
Publisher: Peter Lang International Academic Publishing Group
Subject: Business and Management --- Economics
Added to DOAB on : 2019-01-15 13:32:20
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Abstract

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.

Politikberatung fuer Marktwirtschaft in Transformationsstaaten: Grundlagen, Visionen und Anwendungen- Policy Advice on the Social Market Economy for Transformation Economies: Principles, Vision, and Applications

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Book Series: Schriften zur Wirtschaftstheorie und Wirtschaftspolitik ISBN: 9783631604953 Year: Pages: 156 Language: English|German
Publisher: Peter Lang International Academic Publishing Group
Subject: Economics --- Political Science --- Sociology
Added to DOAB on : 2019-01-15 13:33:00
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Dieser Sammelband spannt einen Bogen von den ordnungstheoretischen und sozialphilosophischen Grundlagen wissenschaftlicher Politikberatung bis zur Anwendung ausgewählter Methoden. Die Autoren setzen sich mit unterschiedlichen Theorieangeboten für Politikberatung, Anforderungen an Politikberatung und Formen von Politikberatung auseinander. Thematisch bildet die Leitidee der Sozialen Marktwirtschaft, räumlich deren Nutzung bei der Politikberatung in den Transformationsländern Südosteuropas eine Klammer. Als Beispiele solcher Länder dienen Ungarn – bereits ein EU-Mitglied – und Albanien.
This book runs the gamut of political economy from theoretical and philosophical principles to the application of selected methods in giving policy advice. Its authors compare the offerings of various disciplines, in particular economics and sociology, for policy advice. The demand and supply side of this activity are discussed. The leitmotif for the articles in this book is the Social Market Economy, and a further unifying theme is the application to transformation economies in South East Europe, both within the EU and beyond.

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