Construct · 1 fields · 1 citations

goodwill impairment avoidance: a standalone construct

One name. One construct. A landmark on the map.

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Financial accounting

managers' use of unverifiable fair value estimates to delay or avoid goodwill write-offs when market signals suggest impairment.

In financial accounting, goodwill impairment avoidance refers to managers' use of unverifiable fair value estimates to delay or avoid goodwill write-offs when market signals suggest impairment. This meaning comes from Ramanna (2012) in Review of Accounting Studies.[1]

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Nearby constructs

avoidance2 fields · 3 citationsjingle · one word, two carriers goodwill3 fields · 3 citationsjingle · one word, three constructs impairment2 fields · 2 citationsjingle · one word, two constructs

References

Ramanna, K., & Watts, R. L. (2012). Evidence on the use of unverifiable estimates in required goodwill impairment. Review of Accounting Studies, 17(4), 749-780. https://doi.org/10.1007/s11142-012-9188-5

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