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Cambiamenti di cash generating unit e valutazione dell’avviamento

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  • Gabriele D'Alauro
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    Abstract

    Il presente contributo esamina gli effetti delle variazioni di cash generating unit (CGU) sull’entità delle svalutazioni dell’avviamento, attraverso un’indagine comparata di bilanci di società quotate italiane e inglesi. Avendo riguardo alla procedura di impairment test prevista dallo IAS 36, si assume che le modifiche di CGU, ove ritenute "non giustificate", ovvero non riconducibili a business combinations o a motivate riorganizzazioni interne, possano rivelare politiche di earnings management. In detto contesto si verifica l’ipotesi che un incremento o un decremento non giustificato del numero di CGU, cui l’avviamento risulta allocato, sia associato ad una svalutazione dell’avviamento rispettivamente maggiore o minore rispetto a quella del periodo precedente. I risultati della ricerca, in coerenza con gli assunti propri della teoria dell’earnings management, confermano che i profili di soggettività insiti nella procedura di impairment possono essere utilizzati dai managers in modo opportunistico.

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    Bibliographic Info

    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2012/2 (2012)
    Issue (Month): 2 ()
    Pages: 43-79

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-002003

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    Related research

    Keywords: Cash Generating Unit; avviamento; impairment test; earnings management; svalutazioni; disclosure.;

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