Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105206
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dc.contributor.authorANNE BEATTY AND JOSEPH WEBER-
dc.date.accessioned2020-02-10T06:29:05Z-
dc.date.accessioned2020-05-15T23:01:47Z-
dc.date.available2020-02-10T06:29:05Z-
dc.date.available2020-05-15T23:01:47Z-
dc.date.issued2005-09-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/105206-
dc.descriptionThis study examines Statement of Financial Accounting Standards 142 adoption decisions, focusing on the trade-off between recording certain current goodwill impairment charges below the line and uncertain future impairment charges included in income from continuing operations. We examine several potentially important economic incentives that firms face when making this accounting choice. We find evidence suggesting that firms’ equity market concerns affect their preference for above-the-line vs. below-the-line accounting treatment, and firms’ debt contracting, bonus, turnover, and exchange delisting incentives affect their decisions to accelerate or delay expense recognition.en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.subjectAccounting Discretion in Fair ValueEstimatesen_US
dc.titleAccounting Discretion in Fair ValueEstimates: An Examination of SFAS142 Goodwill Impairmentsen_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

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