Causes and Consequences of Transitional Goodwill Impairment Losses: Evidence from Canada

Lapointe-Antunes, Pascale

ISBN 10: 3838353692 ISBN 13: 9783838353692

Editorial: LAP LAMBERT Academic Publishing, 2010

Idioma: Ingl�s

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T�tulo

Causes and Consequences of Transitional Goodwill Impairment Losses: Evidence from Canada

Editor

LAP LAMBERT Academic Publishing

Fecha de publicaci�n

2010

Idioma

Ingl�s

ISBN 10

3838353692

ISBN 13

9783838353692

Encuadernaci�n

paperback

Estado

New

Tipo de libro

book

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Sinopsis

This dissertation investigates the causes and consequences of the goodwill reporting choices made by Canadian firms following the adoption of revised standards on purchased goodwill in 2002. First, I show that transitional goodwill impairment losses are associated with managers' incentives to both overstate and understate them. Furthermore, independent board of directors and audit committees act as a constraint on Canadian managers' goodwill reporting choices to ensure that the economic value of goodwill is better reflected in financial statements. Second, I show that investors perceive goodwill as an asset, and goodwill impairment losses as sufficiently reliable measurements of a reduction in the value of goodwill to incorporate them in their valuation assessments. Finally, I show that transitional goodwill impairment losses were impounded in stock prices prior to 2002. Overall, the empirical evidence contained in the dissertation is consistent with SFAS 142/Section 3062 improving the quality of the financial information on goodwill provided in the financial statements.

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