FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2257705105> ?p ?o ?g. }

• W2257705105 abstract "Purpose – The purpose of this paper is to understand whether managerial behavior in impairing goodwill arising from M & As has changed after the adoption of IAS/IFRS, searching for evidences of earnings management (EM) practices. Thus, our goal is to provide a response to the following research questions. Are goodwill impairments used by listed firms’ managers to manipulate earnings? If so, what kind of EM practice is mostly used? Design/methodology/approach – In this paper the authors tested the following hypothesis: H1 . In the year of the deal’s closure and in the following four years, the management detects impairment of goodwill in difformity with the previous Italian regulations and related accounting practices. Moreover, the authors tried to determine, for each considered firms, potential symptoms of typical DEM practices widely debated in the financial accounting literature (income smoothing, income minimization, income minimization, or big bath accounting). Findings – Our analysis does not prove evidence of certain EM practices, but it highlights very clearly that, after the adoption of IAS/IFRS, managers’ behavior has deeply changed. Moreover, the analysis shows that there is no univocal choice in favor of a specific EM practice and that every firm pursues its own “strategy.” Originality/value – Considering the importance of the topic from both the perspectives of managerial (with regard to M & As valuation processes) and financial accounting (with regard to intangibles valuation fulfilled by applying the impairment test instead of the amortization), this work aims to provide a multi-dimensional contribution to the current debate." @default.
• W2257705105 created "2016-06-24" @default.
• W2257705105 creator A5028230786 @default.
• W2257705105 creator A5041582365 @default.
• W2257705105 creator A5054821838 @default.
• W2257705105 date "2016-01-11" @default.
• W2257705105 modified "2023-09-27" @default.
• W2257705105 title "Earnings management and goodwill impairment" @default.
• W2257705105 cites W1505525518 @default.
• W2257705105 cites W1506294255 @default.
• W2257705105 cites W1968294966 @default.
• W2257705105 cites W1969442788 @default.
• W2257705105 cites W1979660253 @default.
• W2257705105 cites W1990806450 @default.
• W2257705105 cites W2021754601 @default.
• W2257705105 cites W2021987479 @default.
• W2257705105 cites W2022983130 @default.
• W2257705105 cites W2036470724 @default.
• W2257705105 cites W2037810520 @default.
• W2257705105 cites W2052308216 @default.
• W2257705105 cites W2057268269 @default.
• W2257705105 cites W2078838966 @default.
• W2257705105 cites W2091033472 @default.
• W2257705105 cites W2093809477 @default.
• W2257705105 cites W2097208919 @default.
• W2257705105 cites W2100876305 @default.
• W2257705105 cites W2124519730 @default.
• W2257705105 cites W2135154641 @default.
• W2257705105 cites W2138894380 @default.
• W2257705105 cites W2149535930 @default.
• W2257705105 cites W2149658182 @default.
• W2257705105 cites W2195052440 @default.
• W2257705105 cites W2489044873 @default.
• W2257705105 cites W2889138471 @default.
• W2257705105 cites W3121406319 @default.
• W2257705105 cites W3121783625 @default.
• W2257705105 cites W3122272738 @default.
• W2257705105 cites W3122337955 @default.
• W2257705105 cites W3122447935 @default.
• W2257705105 cites W3122496179 @default.
• W2257705105 cites W3122642351 @default.
• W2257705105 cites W3122822464 @default.
• W2257705105 cites W3123185306 @default.
• W2257705105 cites W3123473288 @default.
• W2257705105 cites W3125197555 @default.
• W2257705105 cites W3125833693 @default.
• W2257705105 cites W3126072699 @default.
• W2257705105 cites W4229804319 @default.
• W2257705105 cites W4230336695 @default.
• W2257705105 cites W3125210735 @default.
• W2257705105 doi "https://doi.org/10.1108/jic-09-2015-0081" @default.
• W2257705105 hasPublicationYear "2016" @default.
• W2257705105 type Work @default.
• W2257705105 sameAs 2257705105 @default.
• W2257705105 citedByCount "9" @default.
• W2257705105 countsByYear W22577051052016 @default.
• W2257705105 countsByYear W22577051052018 @default.
• W2257705105 countsByYear W22577051052019 @default.
• W2257705105 countsByYear W22577051052020 @default.
• W2257705105 countsByYear W22577051052022 @default.
• W2257705105 crossrefType "journal-article" @default.
• W2257705105 hasAuthorship W2257705105A5028230786 @default.
• W2257705105 hasAuthorship W2257705105A5041582365 @default.
• W2257705105 hasAuthorship W2257705105A5054821838 @default.
• W2257705105 hasConcept C121955636 @default.
• W2257705105 hasConcept C144133560 @default.
• W2257705105 hasConcept C146834321 @default.
• W2257705105 hasConcept C151730666 @default.
• W2257705105 hasConcept C162118730 @default.
• W2257705105 hasConcept C162324750 @default.
• W2257705105 hasConcept C2778860618 @default.
• W2257705105 hasConcept C2779343474 @default.
• W2257705105 hasConcept C2781009383 @default.
• W2257705105 hasConcept C2781426361 @default.
• W2257705105 hasConcept C34447519 @default.
• W2257705105 hasConcept C86803240 @default.
• W2257705105 hasConceptScore W2257705105C121955636 @default.
• W2257705105 hasConceptScore W2257705105C144133560 @default.
• W2257705105 hasConceptScore W2257705105C146834321 @default.
• W2257705105 hasConceptScore W2257705105C151730666 @default.
• W2257705105 hasConceptScore W2257705105C162118730 @default.
• W2257705105 hasConceptScore W2257705105C162324750 @default.
• W2257705105 hasConceptScore W2257705105C2778860618 @default.
• W2257705105 hasConceptScore W2257705105C2779343474 @default.
• W2257705105 hasConceptScore W2257705105C2781009383 @default.
• W2257705105 hasConceptScore W2257705105C2781426361 @default.
• W2257705105 hasConceptScore W2257705105C34447519 @default.
• W2257705105 hasConceptScore W2257705105C86803240 @default.
• W2257705105 hasLocation W22577051051 @default.
• W2257705105 hasOpenAccess W2257705105 @default.
• W2257705105 hasPrimaryLocation W22577051051 @default.
• W2257705105 hasRelatedWork W129598257 @default.
• W2257705105 hasRelatedWork W1494112844 @default.
• W2257705105 hasRelatedWork W1507657566 @default.
• W2257705105 hasRelatedWork W1512438274 @default.
• W2257705105 hasRelatedWork W1570029107 @default.
• W2257705105 hasRelatedWork W163404309 @default.
• W2257705105 hasRelatedWork W2008678033 @default.
• W2257705105 hasRelatedWork W2115932602 @default.
• W2257705105 hasRelatedWork W2142795262 @default.

• next