商誉减值:国别比较分析

Q3 Economics, Econometrics and Finance
Zane L. Swanson, Robert Singer, Alexis Downs
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引用次数: 10

摘要

为了回应会计准则趋同的建议,我们调查了非美国的会计准则。在美国二级市场上市并按美国标准报告的公司更有可能以与美国同行不同的方式解释和应用会计规则。具体而言,本文评估了非美国的中介效应。根据SFAS 142,公司将比美国公司承担更多的商誉减值费用。该研究扩展了早期的国际会计研究(如d’arcy 2006),阐明了法律上的协调(统一规则)和事实上的协调(统一实践)之间的差异,并探讨了法律、会计和文化价值观对商誉会计的影响。研究结果表明,企业层面和国家层面的特征都会影响商誉减值决策。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Goodwill Impairment: A Comparative Country Analysis
In response to proposed convergence of accounting standards, we investigate whether non-U.S. firms (which list their shares on U.S. secondary markets and report under U.S. standards) are more likely to interpret and apply the accounting rules in a different manner than their U.S. counterparts. Specifically, this paper evaluates a mediation effect that non-U.S. firms will take greater goodwill impairment charges under SFAS 142 than U.S. firms. Extending earlier international accounting research (e.g., d'Arcy 2006), the study illustrates the difference between de jure harmonization (harmonized rules) and de facto harmonization (harmonized practices) and examines the impact of legal, accounting, and cultural values upon the accounting for goodwill. The findings indicate that both firm-level and country-level characteristics affect the goodwill impairment decision.
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来源期刊
Academy of Accounting and Financial Studies Journal
Academy of Accounting and Financial Studies Journal Economics, Econometrics and Finance-Economics and Econometrics
自引率
0.00%
发文量
25
期刊介绍: Academy of Accounting and Financial Studies Journal (AAFSJ) is a professional periodical that offers open access forum to publish the latest and most relevant research innovations in this field. Affiliated to the Allied Academy publications, the journal adheres to double blind peer review to ensure the originality and quality of the publication.
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