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Manager’s misinterpretation of goodwill impairments: Evidence from German listed companies

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet

Standard

Manager’s misinterpretation of goodwill impairments: Evidence from German listed companies. / Lazar, Laurent.
in: International Journal of Accounting, Auditing and Performance Evaluation, Jahrgang 15, Nr. 2, 2019, S. 168-190.

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet

Harvard

Lazar, L 2019, 'Manager’s misinterpretation of goodwill impairments: Evidence from German listed companies', International Journal of Accounting, Auditing and Performance Evaluation, Jg. 15, Nr. 2, S. 168-190. https://doi.org/10.1504/IJAAPE.2019.099144

APA

Lazar, L. (2019). Manager’s misinterpretation of goodwill impairments: Evidence from German listed companies. International Journal of Accounting, Auditing and Performance Evaluation, 15(2), 168-190. https://doi.org/10.1504/IJAAPE.2019.099144

Vancouver

Lazar L. Manager’s misinterpretation of goodwill impairments: Evidence from German listed companies. International Journal of Accounting, Auditing and Performance Evaluation. 2019;15(2):168-190. doi: 10.1504/IJAAPE.2019.099144

Bibtex

@article{0a4458bfbc0f40ce8fbbb25e6c6d797a,
title = "Manager{\textquoteright}s misinterpretation of goodwill impairments: Evidence from German listed companies",
abstract = "This study investigates the reported goodwill of German listed companies between 2009 and 2014 and focuses on opportunistic behaviour by managers applying the impairment only approach (IOA) in accordance with IAS 36. Contributing to the literature on goodwill accounting, this investigation examines changes of CEOs and companies{\textquoteright} financial situation, showing that the profit trend is an indicator of goodwill impairments. The results also indicate that new CEOs show a tendency for big bath accounting when taking office and therefore write off more goodwill than incumbent CEOs. Moreover, managers are more likely to impair goodwill when current earnings are negative, especially after decreases in earnings above the annual average. On the other hand, managers tend to avoid goodwill impairments when earnings decrease significantly but still remain positive.",
keywords = "Big bath accounting, Earnings management, Goodwill, IAS 36, Impairment only approach, Income smoothing, IOA, Management studies",
author = "Laurent Lazar",
year = "2019",
doi = "10.1504/IJAAPE.2019.099144",
language = "English",
volume = "15",
pages = "168--190",
journal = "International Journal of Accounting, Auditing and Performance Evaluation",
issn = "1740-8008",
publisher = "Inderscience Enterprises Ltd",
number = "2",

}

RIS

TY - JOUR

T1 - Manager’s misinterpretation of goodwill impairments

T2 - Evidence from German listed companies

AU - Lazar, Laurent

PY - 2019

Y1 - 2019

N2 - This study investigates the reported goodwill of German listed companies between 2009 and 2014 and focuses on opportunistic behaviour by managers applying the impairment only approach (IOA) in accordance with IAS 36. Contributing to the literature on goodwill accounting, this investigation examines changes of CEOs and companies’ financial situation, showing that the profit trend is an indicator of goodwill impairments. The results also indicate that new CEOs show a tendency for big bath accounting when taking office and therefore write off more goodwill than incumbent CEOs. Moreover, managers are more likely to impair goodwill when current earnings are negative, especially after decreases in earnings above the annual average. On the other hand, managers tend to avoid goodwill impairments when earnings decrease significantly but still remain positive.

AB - This study investigates the reported goodwill of German listed companies between 2009 and 2014 and focuses on opportunistic behaviour by managers applying the impairment only approach (IOA) in accordance with IAS 36. Contributing to the literature on goodwill accounting, this investigation examines changes of CEOs and companies’ financial situation, showing that the profit trend is an indicator of goodwill impairments. The results also indicate that new CEOs show a tendency for big bath accounting when taking office and therefore write off more goodwill than incumbent CEOs. Moreover, managers are more likely to impair goodwill when current earnings are negative, especially after decreases in earnings above the annual average. On the other hand, managers tend to avoid goodwill impairments when earnings decrease significantly but still remain positive.

KW - Big bath accounting

KW - Earnings management

KW - Goodwill

KW - IAS 36

KW - Impairment only approach

KW - Income smoothing

KW - IOA

KW - Management studies

UR - http://www.scopus.com/inward/record.url?scp=85065601337&partnerID=8YFLogxK

U2 - 10.1504/IJAAPE.2019.099144

DO - 10.1504/IJAAPE.2019.099144

M3 - Journal articles

AN - SCOPUS:85065601337

VL - 15

SP - 168

EP - 190

JO - International Journal of Accounting, Auditing and Performance Evaluation

JF - International Journal of Accounting, Auditing and Performance Evaluation

SN - 1740-8008

IS - 2

ER -

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