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1. Is Predicting Goodwill Impairment Rolling a Loaded Dice? : An Examination of Goodwill Impairment Prediction Models
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This study examines the predictability of goodwill impairments in a U.S. GAAP setting. Using the methodology developed by Hayn and Hughes (2006), we first analyze whether the predictability of goodwill impairments has increased since the implementation of SFAS 141 and SFAS 142. LÄS MER
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