• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Ekonomska Istrazivanja >The impairment test of goodwill: an empirical analysis of incentives for earnings management in Italian publicly traded companies
【24h】

The impairment test of goodwill: an empirical analysis of incentives for earnings management in Italian publicly traded companies

机译：商誉的减值测试：对意大利上市公司盈余管理激励机制的实证分析

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Since the current International Accounting Standard 36 introduced substantial subjectivity while testing goodwill for impairment, this study aims to establish if management exploits the discretion and performs the impairment test of goodwill opportunistically. The presence of discretion, while applying impairment test, is tested on the sample of Italian publicly traded companies in the period of the current financial crisis. Despite the fact that the sample of companies consists of those with market to book ratio less than one, only 26% of the companies recorded a goodwill write-off. The logistic regression was used to test contracting and reporting incentives. The results of the analysis indicate that even in the case of IFRS users some incentives exist, while recognising the impairment losses of goodwill.
机译：由于当前的《国际会计准则》 36在测试商誉的减值准备时引入了实质性的主观性，因此本研究旨在确定管理层是否利用酌处权并机会性地进行商誉的减值测试。在进行减值测试时，是否存在自由裁量权，是在当前金融危机期间对意大利上市公司的样本进行测试的。尽管公司样本中的公司的市净率低于1，但只有26％的公司注销了商誉。 Logistic回归用于测试签约和报告激励措施。分析结果表明，即使对于使用IFRS的用户，在确认商誉减值损失的同时，也存在一些激励措施。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号