Goodwill Impairment - Sellhorn, Thorsten
- Format: Broché Voir le descriptif
Vous en avez un à vendre ?
Vendez-le-vôtre269,99 €
Occasion · Comme Neuf
Ou 67,50 € /mois
- Livraison : 25,00 €
- Livré entre le 7 et le 15 mai
- Payez directement sur Rakuten (CB, PayPal, 4xCB...)
- Récupérez le produit directement chez le vendeur
- Rakuten vous rembourse en cas de problème
Gratuit et sans engagement
Félicitations !
Nous sommes heureux de vous compter parmi nos membres du Club Rakuten !
TROUVER UN MAGASIN
Retour
Avis sur Goodwill Impairment Format Broché - Livre Économie
0 avis sur Goodwill Impairment Format Broché - Livre Économie
Les avis publiés font l'objet d'un contrôle automatisé de Rakuten.
-
Hansen Solubility Parameters
Occasion dès 359,99 €
-
Triumph Of Vulcan: Sculptors' Tools, Porphyry, And The Prince In Ducal Florence
Occasion dès 220,00 €
-
The Feynman Lectures On Physics. The New Millennium Edition
1 avis
Neuf dès 241,85 €
-
Cosaan =: Les Origines (La Civilisation Sereer) (French Edition)
Occasion dès 226,58 €
-
Illuminations-2cd-Prix Conseille 24.20 E/Ttc
Occasion dès 160,00 €
-
Hans Arp
Occasion dès 299,00 €
-
Harmony Hammond: Material Witness
Occasion dès 149,99 €
-
Giorgio Morandi: Gemalde, Aquarelle, Zeichnungen, Radierungen (German Edition)
Occasion dès 144,99 €
-
Diseases Of Poultry
Neuf dès 286,82 €
-
Orthodontic Treatment Of Impacted Teeth
Neuf dès 228,30 €
-
Enseignement Oral De Platon: Une Nouvelle Interprétation Du Platonisme (French Edition)
1 avis
Occasion dès 149,99 €
-
Mosby's Orthodontic Review
Neuf dès 182,45 €
-
Generative Design - Visualize, Program, And Create With Processing
Occasion dès 135,99 €
-
Maison Martin Margiela : Street Special Edition Volumes 1 & 2
Occasion dès 190,00 €
-
A Practical Guide To Chemical Peels, Microdermabrasion & Topical Products
1 avis
Neuf dès 158,90 €
-
The Viniyoga Of Yoga, Applying Yoga For Healthy Living
Occasion dès 199,00 €
-
Landscape
Occasion dès 199,07 €
-
Paravents Japonais Luxe Par La Brèche Des Nuages
1 avis
Occasion dès 200,00 €
-
Kandinsky Watercolours: Catalogue Raisonne: V. 1: 1900-21
Occasion dès 214,87 €
-
The Official Preppy Handbook
Occasion dès 373,76 €
Produits similaires
Présentation Goodwill Impairment Format Broché
- Livre Économie
Résumé :
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....
Biographie:
Contents : The goodwill debate - Empirical research on discretionary asset write-offs - Discretionary properties of the impairment-only approach - Empirical investigation of write-off determinants....
Sommaire:
The Author: Thorsten Sellhorn, born in 1973 in Bochum, studied Economics and Business Administration from 1993-1997 at the University of Bochum. Subsequently, he joined the University of Wisconsin-Madison School of Business on a Fulbright scholarship. In 1998, he graduated with a Master of Business Administration (MBA) degree. Since 1999, he has been working as a research assistant at the Chair of International Accounting at the University of Bochum. The author was awarded the doctorate degree in 2004. He is now a postdoctoral researcher at this institution....
Détails de conformité du produit
Personne responsable dans l'UE