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Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk

Author

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  • Kimouche Bilal

    (Lecturer A, Department of Finance and Accounting, The Université 20 Août 1955-Skikda, Algeria)

Abstract

Research background: The literature has argued that accounting for intangible assets and goodwill provides a wide range for managers to manipulate earnings.

Suggested Citation

  • Kimouche Bilal, 2022. "Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk," Folia Oeconomica Stetinensia, Sciendo, vol. 22(1), pages 111-129, June.
    • Handle: RePEc:vrs:foeste:v:22:y:2022:i:1:p:111-129:n:6
    DOI: 10.2478/foli-2022-0006
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    References listed on IDEAS

    as
    1. Anne Wyatt & Margaret Abernethy, 2008. "Accounting for Intangible Investments," Australian Accounting Review, CPA Australia, vol. 18(2), pages 95-107, June.
    2. Quick, Reiner & Albersmann, B. T. & Friedrich, Christian & Hohenfels, D., 2020. "Goodwill Impairment Tests as a Device for Earnings Management: Evidence from Germany," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 124763, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    3. Jani Saastamoinen & Arsen Djatej & Kati Pajunen & M. David Gorton, 2020. "Practitioner views of goodwill accounting under US GAAP," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 21(4), pages 783-798, July.
    4. Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 163-197, February.
    5. Hyunmi Ji, 2020. "Financial Analyses and Corporate Evaluation on Sustainable Ability to Generate Excess Profit," Sustainability, MDPI, vol. 12(11), pages 1-13, June.
    6. repec:hur:ijaraf:v:4:y:2014:i:2:p:30-41 is not listed on IDEAS
    7. Rihab Guidara & Younes Boujelbene, 2014. "Earnings Management around Research and Development Manipulation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 26-37, April.
    8. Araceli Mora & Martin Walker, 2015. "The implications of research on accounting conservatism for accounting standard setting," Accounting and Business Research, Taylor & Francis Journals, vol. 45(5), pages 620-650, August.
    9. Stephen H. Penman, 2009. "Accounting for Intangible Assets: There is Also an Income Statement," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 358-371, September.
    10. Ross Watts, 2006. "What has the invisible hand achieved?," Accounting and Business Research, Taylor & Francis Journals, vol. 36(S1), pages 51-61.
    11. Suntharee Lhaopadchan, 2010. "Fair value accounting and intangible assets," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 18(2), pages 120-130, May.
    12. Libor Vašek & Marek Filinger, 2013. "Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 10-23.
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    More about this item

    Keywords

    Earnings management; Discretionary accruals; Intangible assets capitalization; Goodwill recognition; Depreciation and impairment of intangibles and goodwill;
    All these keywords.

    JEL classification:

    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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