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192.168.6.56/handle/123456789/105209| Title: | Accounting Discretion in GoodwillImpairments: UK Evidence |
| Authors: | Naser M. AbuGhazaleh, Osama M. Al-Hares, Clare Roberts |
| Keywords: | Accounting Discretion in GoodwillImpairments |
| Issue Date: | 2011 |
| Publisher: | Blackwell Publishing |
| Description: | This study examines managers’ use of discretion in determining goodwill impairment losses following the mandatory adoption of IFRS 3 “Business Combinations,” and whether this discretion reflects opportunistic reporting by managers or the provision of their private information. Although IFRS 3 was issued to improve the accounting treatment for goodwill and provide users with more useful and value-relevant information regarding the underlying economic value of goodwill, it has been criticized on the grounds of the managerial discretion inherent in impairment testing. |
| URI: | http://196.189.45.87:8080/handle/123456789/105209 |
| Appears in Collections: | Accounting and Finance |
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