Causes and Consequences of Transitional Goodwill Impairment Losses: Evidence from Canada - Couverture souple

Lapointe-Antunes, Pascale

9783838353692: Causes and Consequences of Transitional Goodwill Impairment Losses: Evidence from Canada

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ISBN 10 : 3838353692 ISBN 13 : 9783838353692

Editeur : LAP LAMBERT Academic Publishing, 2010

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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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�diteur: LAP LAMBERT Academic Publishing
Date d'�dition: 2010
Langue: anglais
ISBN 10: 3838353692
ISBN 13: 9783838353692
Reliure: Broch�
Nombre de pages: 92
Coordonn�es du fabricant: non disponible
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Causes and Consequences of Transitional Goodwill Impairment Losses

Pascale Lapointe-Antunes

Edit� par LAP LAMBERT Academic Publishing Mrz 2010, 2010

ISBN 10 : 3838353692 ISBN 13 : 9783838353692

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Taschenbuch. Etat : 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. N� de r�f. du vendeur 9783838353692

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Causes and Consequences of Transitional Goodwill Impairment Losses : Evidence from Canada

Pascale Lapointe-Antunes

Edit� par LAP LAMBERT Academic Publishing, 2010

ISBN 10 : 3838353692 ISBN 13 : 9783838353692

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Taschenbuch. Etat : 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. N� de r�f. du vendeur 9783838353692

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Causes and Consequences of Transitional Goodwill Impairment Losses

Pascale Lapointe-Antunes

Edit� par LAP LAMBERT Academic Publishing, 2010

ISBN 10 : 3838353692 ISBN 13 : 9783838353692

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Etat : 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. N� de r�f. du vendeur 5415773

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Causes and Consequences of Transitional Goodwill Impairment Losses

Pascale Lapointe-Antunes

Edit� par LAP LAMBERT Academic Publishing M�r 2010, 2010

ISBN 10 : 3838353692 ISBN 13 : 9783838353692

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Vendeur : buchversandmimpf2000, Emtmannsberg, BAYE, Allemagne

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Taschenbuch. Etat : Neu. This item is printed on demand - Print on Demand Titel. 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.VDM Verlag, Dudweiler Landstra�e 99, 66123 Saarbr�cken 92 pp. Englisch. N� de r�f. du vendeur 9783838353692

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