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Управленски Аспекти На Счетоводната Обезценка На Търговската Репутация
[Management Aspects of the Impairment of Goodwill]

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  • Atanasov, Atanas

Abstract

Редица автори формулират сред основните детерминанти при признаване на счетоводна обезценка на репутацията качеството на корпоративното управление и частните мотиви на изпълнителните директори и главните мениджъри на компаниите. Съществуват достатъчно емпирични изследвания, които показват, че връзката между размера на признатата репутация и размера на бонусите на мениджмънта е значима. Съществуващата методика за обезценка на репутацията, показва, че в значителна степен тестът за обезценка е базиран на различни управленски решения и очаквания, свързани с функционирането на предприятието след бизнескомбинацията, което води до възможности за манипулиране на тестовете за обезценка на репутацията, а от тук и на финансовите резултати от дейността на предприятието като цяло. English Abstract: Many authors formulate the quality of corporate governance and the private motives of executive directors and chief executives of companies as the main determinants in recognizing accounting impairment of goodwill. There is enough empirical research to show that there is a significant relationship between the amount of recognized goodwill and the amount of management bonuses. The current methodology for impairment of goodwill shows that, to a significant extent, the impairment test is based on various management decisions and expectations related to the operation of the entity after the business combination, which leads to opportunities to manipulate the impairment tests of goodwill and the financial performance of the enterprise as a whole.

Suggested Citation

  • Atanasov, Atanas, 2017. "Управленски Аспекти На Счетоводната Обезценка На Търговската Репутация [Management Aspects of the Impairment of Goodwill]," MPRA Paper 85675, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:85675
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    References listed on IDEAS

    as
    1. Avallone, Francesco & Quagli, Alberto, 2015. "Insight into the variables used to manage the goodwill impairment test under IAS 36," Advances in accounting, Elsevier, vol. 31(1), pages 107-114.
    2. Yoonseok Zang, 2008. "Discretionary behavior with respect to the adoption of SFAS no. 142 and the behavior of security prices," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 7(1), pages 38-68, February.
    3. Arnt Verriest & Ann Gaeremynck, 2009. "What Determines Goodwill Impairment?," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(2), pages 106-128.
    4. Francis, J & Hanna, JD & Vincent, L, 1996. "Causes and effects of discretionary asset write-offs," Journal of Accounting Research, Wiley Blackwell, vol. 34, pages 117-134.
    5. A. Verriest & A. Gaeremynck, 2009. "What Determines Goodwill Impairment?," Review of Business and Economic Literature, Intersentia, vol. 0(2), pages 106-129, June.
    6. A. Verriest & A. Gaeremynck, 2009. "What Determines Goodwill Impairment?," Review of Business and Economic Literature, Intersentia, vol. 54(2), pages 106-129, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    goodwill impairment; management decisions; earnings management;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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