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Insight into the variables used to manage the goodwill impairment test under IAS 36.pdf

Insight into the variables used to manage the goodwill impairment test under IAS 36

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21

Under the new accounting standards for impairment of assets Analysis of the economic benefits of.doc

资产减值会计外文文献

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Personality change in older adults with dementia Occurrence and association with severity of cognitive impairment.pdf

Vol.2,No.1, 27-36 (2013) Advances AgingResearch /10.4236/aar.2013.21004 Personality

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49

Goodwill Impairment Charges under SFAS No. 142: Role of Executives' Incentives and Corporate Governance.pdf

I provide evidence on the roles of managers stock option holdings and corporate governance in managers choice to recognize goodwill impairment losses in the years subsequent to the adoption of SFAS <br />142. I find that the likelihood of recognizing the existing impairment losses significantly decreases when the managers have sizable holdings of in-the-money stock options. On the other hand, the likelihood of recognizing the existing impairment losses significantly increases when firms have stronger corporate governance, as measured by percentage of outside directors, percentage of outside directors ownership, number of busy directors, and separation of CEO and Chair titles. These inferences hold after controlling for firm-specific and industry variables as well as other determinants of write-offs. The results have implications for the debate surrounding SFAS 142 s effectiveness which centered on whether the level of managerial discretion allowed by the standard could lead to biased decis

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Myocardial infarction induces cognitive impairment by increasing the production of hydrogen peroxide in adult rat hippocampus.pdf

Myocardial infarction induces cognitive impairment by increasing the production of hydrogen peroxide in adult rat hippocampus

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the effects of exercise training on elderly persons with cognitive impairment and dementia a meta-analysis1.pdf

the effects of exercise training on elderly persons with cognitive impairment and dementia a meta-analysis1

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34

alzheimer´s disease and mild cognitive impairment阿尔茨海默病与轻度认知功能障碍.pdf

alzheimer´s disease and mild cognitive impairment阿尔茨海默病与轻度认知功能障碍

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9

Recombinant adenoviral expression of IL-10 protects beta cell from impairment induced by pro-inflammatory cytokine.pdf

Recombinantadenoviral expression IL-10protects beta cellfrom impairment induced pro-inflammatorycytok

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