Accounting for Goodwill and Manipulation

Has Goodwill Accounting Gone Bad?

Is Amortization Good Enough? Evidence from the U.K. Goodwill Accounting

Before 2001, the accounting practitioners generally amortize the cost of intangibles over an arbitrary decided period of time. The accounting treatment lies in two perspectives: first, the value of goodwill will eventually decline; second, the recognition of amortization expenses is to meet the requirement of matching principle. However, later research indicates that the value of goodwill does ...

manipulation in dubbing and subtitling

پژوهش حاضر در چارچوب مکتب دستکاری قرار گرفت و با استفاده از تقسیم بندی دوکات (2007) از شیوه های دستکاری، به دنبال یافتن پاسخ برای پرسش های زیر بود: 1-رایج ترین شیوه دستکاری در دوبله فیلم ها کدام است؟ 2-رایج ترین شیوه دستکاری در زیرنویس فیلم ها کدام است؟ 3-دستکاری در دوبله فیلم ها رایج تر است یا در زیرنویس آن ها؟ این پژوهش از نوع تحقیقات توصیفی- مقایسه ای و پیکره ای می باشد. پیکره تحقیق شا...

Corporate Governance, Accounting Conservatism, and Manipulation

Prior studies have portrayed accounting conservatism as a tool that enables boards to perform their monitoring duties. We develop a model that suggests that the empirical association between conservatism and governance can also run in the opposite direction —only well-governed firms with suffi cient monitoring in place can fully utilize the benefits of conservative accounting. In our setting, c...

Accounting Manipulation, Peer Pressure, and Internal Control∗

We study firms’investment in internal control to reduce accounting manipulation. We first show the peer pressure for manipulation: one manager manipulates more if he suspects that reports of peer firms are more likely to be manipulated. As a result, one firm’s investment in internal control has a positive externality on peer firms. It reduces its own manager’s manipulation, which, in turn, miti...