haku: @indexterm ACCOUNTING / yhteensä: 2745
viite: 13 / 2745
Tekijä: | AbuGhazaleh, N.M. Al-Hares, O.M. Roberts, C. |
Otsikko: | Accounting discretion in goodwill impairments: UK evidence |
Lehti: | Journal of international financial management & accounting
2011 : AUTUMN, VOL. 22:3, p. 165-204 |
Asiasana: | accounting accounting standards goodwill accounting United Kingdom |
Kieli: | eng |
Tiivistelmä: | In this this study managers' use of discretion (herein as: dscrn.) in determining goodwill impairment losses (here as: g-w-i-ls.) following the mandatory adoption of IFRS 3 'Business combinations' is examined. It is also explored whether this dscrn. reflects opportunistic reporting by managers or the provision of their private information. It is not clear how the impairment-only approach has affected the reporting of g-w-i-ls. Empirical results uncover managers exercising dscrn. in the reporting of g-w-i. following the adoption of IFRS 3. Particularly, g-w-i. are more likely to be associated with recent CEO changes, income smoothing and 'big bath' reporting behaviours etc. |
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