منابع مشابه
Accounting Discretion
This study investigates the factors affecting acquirers’ allocation of purchase price between goodwill and identifiable intangible assets with finite lives. SFAS 142 replaces goodwill amortization with periodic impairment tests that are based on fair value estimates, while most identifiable intangible assets are still amortized over finite useful lives. As a result of the differential accountin...
متن کاملAccounting Discretion, Corporate Governance and Firm Performance
We investigate whether accounting discretion is (i) abused by opportunistic managers who exploit lax governance structures, or (ii) used by managers in a manner consistent with efficient contracting and shareholder value-maximization. Prior research documents an association between accounting discretion and poor governance quality and concludes that such evidence is consistent with abuse of the...
متن کاملIs 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 ...
متن کاملAccounting Discretion and Purchase Price Allocation after Acquisitions
This study investigates acquirers’ allocation of purchase price between goodwill and identifiable intangible assets upon the completion of acquisitions. SFAS 142 replaces goodwill amortization with periodic impairment tests based on fair value estimates, while most identifiable intangible assets are still amortized over finite useful lives. As a result of the new differential accounting treatme...
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ژورنال
عنوان ژورنال: Scholedge International Journal of Management & Development ISSN 2394-3378
سال: 2015
ISSN: 2394-3378
DOI: 10.19085/journal.sijmd021002