企业收购中的商誉报告:新会计准则下管理自由裁量权的影响

Carlotta D’Este, Ilaria Galavotti, Marina Carabelli
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引用次数: 0

摘要

商誉在企业重组活动的会计核算中是一个关键问题,无论是在企业收购中的购买价格分配还是随后的减记。尽管美国财务会计准则委员会(FASB)和国际会计准则委员会(IASB)的新会计准则为商誉确认提供了一个参考点,但公允价值调整的复杂性和商誉评估所涉及的广泛主观性仍然使其分配和仅减值方法的透明度有限。因此,本研究探讨了IFRS 3(国际财务报告准则3)对商誉报告中管理层自由裁量权的影响。从方法论的角度来看,这些假设是在2012-2020年期间意大利上市收购方执行的68项收购的样本上进行检验的。我们的研究结果证实了潜在的管理机会主义行为在商誉对投资者的信号作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Goodwill reporting in corporate acquisitions: The effects of managerial discretion under the new accounting rules
Goodwill is a critical issue in the accounting of corporate restructuring activities in terms of both purchase price allocation in corporate acquisitions and the subsequent write-downs. Although the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) new accounting standards provide a reference point for goodwill recognition, the complexity of fair value adjustments and the extensive subjectivity involved in assessing goodwill still make its allocation and the impairment-only approach limitedly transparent. Therefore, this study explores the impact of IFRS 3 (International Financial Reporting Standard 3) on management discretion in goodwill reporting. From a methodological standpoint, the hypotheses are tested on a sample of 68 acquisitions executed by Italian-listed acquirers in the 2012–2020 period. Our results confirm the potential for managerial opportunistic behavior in light of the signaling role of goodwill for investors.
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