Causes and Consequences of Transitional Goodwill Impairment Losses
Language: English
Published by LAP LAMBERT Academic Publishing Mär 2010, 2010
- Softcover
- New
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This item is printed on demand - Print on Demand Titel. Neuware -This dissertation investigates the causes and consequences of the goodwill reporting choices made by Canadian firms following the adoption of revised standards on purchased goodwill in 2002. First, I show that transitional goodwill impairment losses are associated with managers' incentives to both overstate and understate them. Furthermore, independent board of directors and audit committees act as a constraint on Canadian managers' goodwill reporting choices to ensure that the economic value of goodwill is better reflected in financial statements. Second, I show that investors perceive goodwill as an asset, and goodwill impairment losses as sufficiently reliable measurements of a reduction in the value of goodwill to incorporate them in their valuation assessments. Finally, I show that transitional goodwill impairment losses were impounded in stock prices prior to 2002. Overall, the empirical evidence contained in the dissertation is consistent with SFAS 142/Section 3062 improving the quality of the financial information on goodwill provided in the financial statements.VDM Verlag, Dudweiler Landstraße 99, 66123 Saarbrücken 92 pp. Englisch.…
Seller Inventory # 9783838353692
- Title
- Causes and Consequences of Transitional Goodwill Impairment Losses
- Author
- Pascale Lapointe-Antunes
- Publisher
- LAP LAMBERT Academic Publishing Mär 2010
- Publication year
- 2010
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 10
- 3838353692
- ISBN 13
- 9783838353692
- Item weight
- 155 grams
- Dimensions
- 220x150x7 mm
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buchversandmimpf2000
Emtmannsberg, BAYE, Germany
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