Management Aspects Of The Impairment Of Goodwill Cover Image

Управленски аспекти на счетоводната обезценка на търговската репутация
Management Aspects Of The Impairment Of Goodwill

Author(s): Atanas Atanasov
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: goodwill impairment; management decisions; earnings managemen
Summary/Abstract: Many authors formulate the quality of corporate governance and the private motives of executive directors and chief executives of companies as the main determinants in recognizing accounting impairment of goodwill. There is enough empirical research to show that there is a significant relationship between the amount of recognized goodwill and the amount of management bonuses. The current methodology for impairment of goodwill shows that, to a significant extent, the impairment test is based on various management decisions and expectations related to the operation of the entity after the business combination, which leads to opportunities to manipulate the impairment tests of goodwill and the financial performance of the enterprise as a whole.

  • Page Range: 153-166
  • Page Count: 14
  • Publication Year: 2017
  • Language: Bulgarian