The Amount and Timing of Goodwill Write-Offs and Revaluations: Evidence from U.S. and U.K. Firms View Full Text


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Article Info

DATE

2004-09

AUTHORS

Steven L. Henning, Wayne H. Shaw, Toby Stock

ABSTRACT

This paper investigates criticisms that U.S. GAAP had given firms too much discretion in determining the amount and timing of goodwill write-offs. Using 1,576 U.S. and 563 U.K. acquisitions, we find little evidence that U.S. firms managed the amount of goodwill write-off or that U.K. firms managed the amount of revaluations (write-ups of intangible assets). However, our results are consistent with U.S. firms delaying goodwill write-offs and U.K. firms timing revaluations strategically to avoid shareholder approval linked to certain financial ratios. More... »

PAGES

99-121

Identifiers

URI

http://scigraph.springernature.com/pub.10.1023/b:requ.0000039507.82692.d3

DOI

http://dx.doi.org/10.1023/b:requ.0000039507.82692.d3

DIMENSIONS

https://app.dimensions.ai/details/publication/pub.1040683372


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