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Determinants of goodwill impairment loss recognition

Revista Contabilidade & Finanças, 2016-09, Vol.27 (72), p.349-362 [Peer Reviewed Journal]

COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201602010

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  • Title:
    Determinants of goodwill impairment loss recognition
  • Author: Vogt, Mara ; Pletsch, Caroline Sulzbach ; Moras, Vania Regina ; Klann, Roberto Carlos
  • Subjects: Accounting ; BUSINESS, FINANCE ; determinants ; Earnings management ; economic factors ; Fair value ; Financial statements ; Goodwill ; Impaired assets ; impairment ; Incentives ; incentives for earnings management ; Loss recognition ; Regression analysis ; Studies
  • Is Part Of: Revista Contabilidade & Finanças, 2016-09, Vol.27 (72), p.349-362
  • Description: This study aimed to verify the determinants of goodwill impairment (GOODWIMP) loss recognition in Brazilian companies. For this, a descriptive and documentary study was carried out in which information was collected from databases and explanatory, notes using a quantitative approach. The study sample was comprised of Brazilian companies listed on the Thomson database, totaling 91 companies and 346 observations. Data were collected from 2011 to 2014. For the treatment and analysis of the data, logistic regression with panel data was used. The results show that the factors change in management (CHMAN), book-to-market (BM), number of cash generating units (CGU), variation in return on assets (AROA) and goodwill (GOODW) were significant in determining GOODWIMP losses. These findings indicate that in addition to economic factors, managers' actions are associated with the recognition of such losses, which can be characterized as incentives for earnings management (EM) practices. Therefore, it is generally concluded that the GOODWIMP losses recognized in the companies analyzed may not only have been used to reduce their assets to recoverable amounts, but also to achieve results consistent with the objectives of managers. Keywords: determinants, economic factors, incentives for earnings management, impairment, goodwill.
  • Publisher: São Paulo: Departamento de Contabilidade - FEA/USP
  • Language: Spanish;English;Portuguese
  • Identifier: ISSN: 1519-7077
    ISSN: 1808-057X
    EISSN: 1808-057X
    DOI: 10.1590/1808-057x201602010
  • Source: SciELO
    AUTh Library subscriptions: ProQuest Central
    Directory of Open Access Journals
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