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Corporate Finance

Kennesaw State University

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Corporate profits

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Full-Text Articles in Business

Goodwill Non-Impairments, Dennis Chambers, Catherine Finger Feb 2011

Goodwill Non-Impairments, Dennis Chambers, Catherine Finger

Faculty and Research Publications

The article discusses the use of goodwill non-impairment by companies to manage their earnings. The effect of Statement of Financial Accounting Standards (SFAS) 142 on goodwill-related earnings management is described. A table shows the results of related the working papers "Earnings Management By Avoiding or Reducing Goodwill Impairments," by Dennis Chambers, "Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment," by Karthik Ramanna and Ross L. Watts, and "Has Goodwill Accounting Gone Bad?," by Kevin K. Li and Richard G. Sloan.