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Goodwill and value creation : insight from Italian pioneers

Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350

Persistent link: https://www.econbiz.de/10011856527

Earnings Management and Goodwill Accounting : Implications on Dividend Policy in Italian Listed Companies

Onesti, Tiziano - 2012

In this paper, we investigate the effects of goodwill accounting under IAS 36 on dividend policy in Italian Listed … in the five phases of the impairment test: identification of cash generating units, allocation of goodwill to each CGU … some hypotheses that allow us to demonstrate the existence of earnings management practices in relation to the goodwill …

Persistent link: https://www.econbiz.de/10013097684

The impairment test of goodwill : an empirical analysis of incentives for earnings management in Italian publicly traded companies

Korošec, Bojana; Jerman, Mateja; Tominc, Polona - In: Economic research 29 (2016) 1, pp. 162-176

Persistent link: https://www.econbiz.de/10012221577

Ein Valet dem Maßgeblichkeitsprinzip?

Sigloch, Jochen - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 52 (2000) 2, pp. 157-182

Persistent link: https://www.econbiz.de/10001496318

Thin capitalization rules and entrepreneurial capital structure decisions

Maßbaum, Alexandra; Sureth, Caren - In: Business research 2 (2009) 2, pp. 147-169

Tax planners often choose debt over equity financing. As this has led to increased corporate debt financing, many countries have introduced thin capitalization rules to secure their tax revenues. In a general capital structure model we analyze if thin capitalization rules affect dividend and...

Persistent link: https://www.econbiz.de/10003916753