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This dissertation investigates the causes and consequences of the goodwill reporting choices made by Canadian firms following the adoption of revised standards on purchased goodwill in 2002. First, I show that transitional goodwill impairment losses are associated with managers' incentives to both overstate and understate them. Furthermore, independent board of directors and audit committees act as a constraint on Canadian managers' goodwill reporting choices to ensure that the economic value of goodwill is better reflected in financial statements. Second, I show that investors perceive goodwill as an asset, and goodwill impairment losses as sufficiently reliable measurements of a reduction in the value of goodwill to incorporate them in their valuation assessments. Finally, I show that transitional goodwill impairment losses were impounded in stock prices prior to 2002. Overall, the empirical evidence contained in the dissertation is consistent with SFAS 142/Section 3062 improving the quality of the financial information on goodwill provided in the financial statements.
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Pascale Lapointe-Antunes is a Chartered Accountant (CA) since 1999. She obtained a Ph.D. in accounting in 2006. Pascale is interested in the causes and consequences of corporate transparency as reflected in asset valuation decisions, earnings quality, voluntary disclosure, and corporate governance structures.
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Causes and Consequences of Transitional Goodwill Impairment Losses
Editore:
LAP LAMBERT Academic Publishing, 2010
ISBN 10: 3838353692
ISBN 13: 9783838353692
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Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Lapointe-Antunes PascalePascale Lapointe-Antunes is a Chartered Accountant (CA) since 1999. She obtained a Ph.D. in accounting in 2006. Pascale is interested in the causes and consequences of corporate transparency as reflected in. Codice articolo 5415773
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Causes and Consequences of Transitional Goodwill Impairment Losses
Editore:
LAP LAMBERT Academic Publishing Mrz 2010, 2010
ISBN 10: 3838353692
ISBN 13: 9783838353692
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Da: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Germania
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Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -This dissertation investigates the causes and consequences of the goodwill reporting choices made by Canadian firms following the adoption of revised standards on purchased goodwill in 2002. First, I show that transitional goodwill impairment losses are associated with managers' incentives to both overstate and understate them. Furthermore, independent board of directors and audit committees act as a constraint on Canadian managers' goodwill reporting choices to ensure that the economic value of goodwill is better reflected in financial statements. Second, I show that investors perceive goodwill as an asset, and goodwill impairment losses as sufficiently reliable measurements of a reduction in the value of goodwill to incorporate them in their valuation assessments. Finally, I show that transitional goodwill impairment losses were impounded in stock prices prior to 2002. Overall, the empirical evidence contained in the dissertation is consistent with SFAS 142/Section 3062 improving the quality of the financial information on goodwill provided in the financial statements. 92 pp. Englisch. Codice articolo 9783838353692
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Causes and Consequences of Transitional Goodwill Impairment Losses : Evidence from Canada
Editore:
LAP LAMBERT Academic Publishing, 2010
ISBN 10: 3838353692
ISBN 13: 9783838353692
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Da: AHA-BUCH GmbH, Einbeck, Germania
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Taschenbuch. Condizione: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - This dissertation investigates the causes and consequences of the goodwill reporting choices made by Canadian firms following the adoption of revised standards on purchased goodwill in 2002. First, I show that transitional goodwill impairment losses are associated with managers' incentives to both overstate and understate them. Furthermore, independent board of directors and audit committees act as a constraint on Canadian managers' goodwill reporting choices to ensure that the economic value of goodwill is better reflected in financial statements. Second, I show that investors perceive goodwill as an asset, and goodwill impairment losses as sufficiently reliable measurements of a reduction in the value of goodwill to incorporate them in their valuation assessments. Finally, I show that transitional goodwill impairment losses were impounded in stock prices prior to 2002. Overall, the empirical evidence contained in the dissertation is consistent with SFAS 142/Section 3062 improving the quality of the financial information on goodwill provided in the financial statements. Codice articolo 9783838353692
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Causes and Consequences of Transitional Goodwill Impairment Losses
Editore:
LAP LAMBERT Academic Publishing Mär 2010, 2010
ISBN 10: 3838353692
ISBN 13: 9783838353692
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Da: buchversandmimpf2000, Emtmannsberg, BAYE, Germania
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Taschenbuch. Condizione: Neu. Neuware -This dissertation investigates the causes and consequences of the goodwill reporting choices made by Canadian firms following the adoption of revised standards on purchased goodwill in 2002. First, I show that transitional goodwill impairment losses are associated with managers' incentives to both overstate and understate them. Furthermore, independent board of directors and audit committees act as a constraint on Canadian managers' goodwill reporting choices to ensure that the economic value of goodwill is better reflected in financial statements. Second, I show that investors perceive goodwill as an asset, and goodwill impairment losses as sufficiently reliable measurements of a reduction in the value of goodwill to incorporate them in their valuation assessments. Finally, I show that transitional goodwill impairment losses were impounded in stock prices prior to 2002. Overall, the empirical evidence contained in the dissertation is consistent with SFAS 142/Section 3062 improving the quality of the financial information on goodwill provided in the financial statements.Books on Demand GmbH, Überseering 33, 22297 Hamburg 92 pp. Englisch. Codice articolo 9783838353692
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Causes and Consequences of Transitional Goodwill Impairment Losses: Evidence from Canada
Editore:
LAP LAMBERT Academic Publishing, 2010
ISBN 10: 3838353692
ISBN 13: 9783838353692
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Da: Mispah books, Redhill, SURRE, Regno Unito
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paperback. Condizione: New. New. book. Codice articolo ERICA82938383536926
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