Reporting goodwill: are the new accounting standards consistent with market valuations?

Natalie Tatiana Churyk

首页> 外文期刊>Journal of Business Research >Reporting goodwill: are the new accounting standards consistent with market valuations?

【24h】

Reporting goodwill: are the new accounting standards consistent with market valuations?

机译：报告商誉：新会计准则是否与市场估值一致？

获取原文

获取原文并翻译 | 示例

掌桥外文数据库（机构版） >>

开具论文收录证明 >>

文献代查 >>

页面导航

摘要
著录项
相似文献
相关主题

摘要

In 2001, the Financial Accounting Standards Board (FASB) issued a standard that eliminated the amortization of goodwill and instead requires that it be tested annually for impairment. This study examines the appropriateness of the elimination of systematic goodwill amortization by testing market valuations of goodwill. While only weak support for the initial impairment of goodwill is found, strong evidence of subsequent impairment is found. These results support the elimination of goodwill amortization by accounting regulators.

机译：2001年，财务会计准则委员会（FASB）发布了一项消除商誉摊销的标准，而是要求对其进行年度减值测试。这项研究通过测试商誉的市场估值来检验消除系统性商誉摊销的适当性。虽然仅发现了对商誉初始减值的弱支持，但发现了后续减值的有力证据。这些结果支持会计监管机构消除商誉摊销。

著录项

来源
《Journal of Business Research》 |2005年第10期|p.1353-1361|共9页
作者
Natalie Tatiana Churyk;
展开▼
作者单位

Department of Accountancy, College of Business, Northern Illinois University, DeKalb, IL 60115, United States;

展开▼
收录信息
原文格式 PDF
正文语种 eng
中图分类贸易经济;
关键词
goodwill impairment; hubris; agency conflict; SFAS 142;

机译：商誉减损;蛇行;机构冲突;SFAS 142;

相似文献

外文文献
中文文献
专利

1. The impact of the International Accounting Standards/ International Financial Reporting Standards (IAS/IFRS) in determining the goodwill of companies in the European Union (EU) [J] . Veronica Grosu, Elena Hlaciuc, Dorel Mates, African Journal of Business Management . 2012,第43期

机译：国际会计准则/国际财务报告准则（IAS / IFRS）对确定欧盟（EU）公司商誉的影响
2. The impact of the International Accounting Standards/ International Financial Reporting Standards (IAS/IFRS) in determining the goodwill of companies in the European Union (EU) [J] . Veronica Grosu, Elena Hlaciuc, Dorel Mates, African Journal of Business Management . 2012,第43期

机译：国际会计准则/国际财务报告准则（IAS / IFRS）对确定欧盟（EU）公司商誉的影响
3. Goodwill - the recognition and measurements according to the European accounting legislation and the international financial reporting standards. [J] . Svoboda P. Agricultural Economics . 2009,第7期

机译：商誉-根据欧洲会计法规和国际财务报告标准的确认和计量。
4. Analysis of Accounting Conservatism on Accounting Policy Post-Implementation of International Financial Reporting Standard [C] . Nurzi Sebrina, Salma Taqwa Padang International Conference on Education, Economics, Business and Accounting . 2019

机译：核算政策核算保守主义的综合分析国际财务报告标准
5. The economic consequences of financial reporting standards: The market valuation of environmental liabilities. [D] . Bewley, Kathryn Anne. 1999

机译：财务报告准则的经济后果：环境负债的市场评估。
6. Valuation effect of capital account liberalization: Evidence from the Chinese stock market [O] . Haoyuan Ding, Yuying Jin, Kees G. Koedijk, -1

机译：资本账户开放的估值效应：来自中国股市的证据
7. The impact of the International Accounting Standards/ International Financial Reporting Standards (IAS/IFRS) in determining the goodwill of companies in the European Union (EU) [O] . Hlaciuc Elena, Mates Dorel, Socoliuc Marian 2012

机译：国际会计准则/国际财务报告标准（IAS / IFRS）在确定欧盟公司（欧盟）的公司的影响

Reporting goodwill: are the new accounting standards consistent with market valuations?

摘要

著录项

相似文献

相关主题

期刊订阅