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Cambiamenti di cash generating unit e valutazione dell’avviamento

Author

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  • Gabriele D'Alauro

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.

Suggested Citation

  • Gabriele D'Alauro, 2012. "Cambiamenti di cash generating unit e valutazione dell’avviamento," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(2), pages 43-79.
  • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-002003
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