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Goodwill and Accounting Discretion
並列摘要
Purpose: The aim of the paper is to investigate earnings management practices related to goodwill accounting, focusing on its first recognition as well as its write-offs, due to the impairment test. Design/methodology/approach: The study refers to a sample of Italian listed firms and the analysis covers three years, with a total of 591 firm-year observations. The modified Jones' regression model has been used in estimating discretionary accruals, as a proxy of earnings management practices. Findings: A positive relationship between discretionary accruals and yearly changes in goodwill has been proved. Findings also show an incidence of leverage and performance. Research limitations/implications: The study focuses on a single context (Italy) and it is essentially based on financial-economic variables. Practical implications: Findings of the study could be relevant for standard-setters in future revisions of goodwill accounting. Social implication: The study could support investors in evaluating the incidence of first recognition as well as goodwill impairment on the quality of earnings.
延伸閱讀
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- 鄭茜云（2010）。Applicable Accounting Principles of Non-public Corporation〔碩士論文，國立臺北大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0023-0308201018145900
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- 呂明翰（2011）。The Relationship between Discretionary Goodwill Impairment and Subsequent Performance〔碩士論文，朝陽科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0078-1511201110381659