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Les déterminants de la dépréciation du goodwill : proposition d'un cadre d'analyse

  • Inès Bouden

    ()

    (Ecole de Management de Normandie - Ecole de Management de Normandie)

  • Luc Paugam

    ()

    (DRM - Dauphine Recherches en Management - CNRS - Université Paris IX - Paris Dauphine)

  • Olivier Ramond

    ()

    (DRM - Dauphine Recherches en Management - CNRS - Université Paris IX - Paris Dauphine)

Registered author(s):

    This article focuses on the determinants of goodwill impairment. After reviewing International and US standards related to accounting for goodwill, we identify two types of risk factors that can lead to goodwill impairments: economic factors (e.g., initial overpayment, or a deterioration of the acquirer performance following the business combination) and managerial factors (e.g., incentives to delay or accelerate impairments). Empirical proxies of these economic and managerial factors are suggested in the paper in order to allow for further empirical tests. The analysis also includes a figure modeling the interaction of the different factors affecting the probability of occurrence of goodwill impairments.

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    File URL: https://hal.archives-ouvertes.fr/hal-00646810/document
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    Paper provided by HAL in its series Post-Print with number hal-00646810.

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011
    Handle: RePEc:hal:journl:hal-00646810
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00646810
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    1. Ramanna, Karthik, 2008. "The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 253-281, August.
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    20. repec:dau:papers:123456789/8558 is not listed on IDEAS
    21. Steven L. Henning & Wayne H. Shaw & Toby Stock, 2004. "The Amount and Timing of Goodwill Write-Offs and Revaluations: Evidence from U.S. and U.K. Firms," Review of Quantitative Finance and Accounting, Springer, vol. 23(2), pages 99-121, 09.
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