Search Results - subject:"SFAS 142"

Back to goodwill amortisation and the financial performance of public and private firms in Spain

Peón, David; Ruiz, Fernando - In: Revista de Contabilidad 27 (2024) 1, pp. 146-159

Persistent link: https://www.econbiz.de/10015396153

The Role of Large Institutional Ownership on Goodwill Impairment under the SFAS 142 Regime

Hahn, Sebastian - In: Junior Management Science (JUMS) 6 (2021) 2, pp. 408-423

This paper examines the effect of large institutional owners on accounting for goodwill and its resulting impairment charges. Economies of scale predict stronger incentives for large institutional owners to engage in monitoring. Employing a multivariate linear probability model on a sample of...

Persistent link: https://www.econbiz.de/10014528935

Comparing goodwill before and after the changes in us gaap in 2001.

Nijeholt, M.P. Lycklama à; Grift, Y.K.; Blommaert, J.M.J. - School of Economics, Universiteit Utrecht - 2012

This study examines whether the introduction of SFAS 141 â€œBusiness Combinationsâ€ (2001) and SFAS 142 â€œGoodwill and …

Persistent link: https://www.econbiz.de/10011213559

Goodwill measuring value creation of acquisitions: an empirical research.

Nijeholt, M.P. Lycklama à; Grift, Y.K. - School of Economics, Universiteit Utrecht - 2012

The reason for this research is that at the beginning of the 21st century, some important changes were introduced in the international standards of accounting affecting reporting on goodwill. The intentions of the standard-setting bodies in drafting the new rules were that the financial...

Persistent link: https://www.econbiz.de/10011213581

Goodwill impairment charges under SFAS 142: role of executives' incentives and corporate governance

Ahmed, Anwer (contributor) - 2007

Financial Accounting Standards No. 142(SFAS 142). The debate surrounding SFAS 142’s effectiveness centered on whether … during the period leading up to the SFAS 142 write-off,there have been more favorable changes in corporate governance … favorable changes in corporate governance induce firms to take SFAS 142impairment losses, which managers have avoided taking in …

Persistent link: https://www.econbiz.de/10009465063

The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers

Mintchik, Natalia Maksimovna - 2005

This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the...

Persistent link: https://www.econbiz.de/10009475095