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Found 1 from your keywords: author=Thorsten Sellhorn
cover
Goodwill Impairment (Volume 70.0)
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Thorsten Sellhorn

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 in…

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ISBN/ISSN
9783631527078
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