Les déterminants de la dépréciation du goodwill: proposition d'un cadre d'analyse

Inès Bouden (), Luc Paugam () and Olivier Ramond ()
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Inès Bouden: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Luc Paugam: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Olivier Ramond: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This article focuses on the determinants of goodwill impairment. After reviewing International and US standards related to accounting for goodwill, we identify two types of risk factors that can lead to goodwill impairments: economic factors (e.g., initial overpayment, or a deterioration of the acquirer performance following the business combination) and managerial factors (e.g., incentives to delay or accelerate impairments). Empirical proxies of these economic and managerial factors are suggested in the paper in order to allow for further empirical tests. The analysis also includes a figure modeling the interaction of the different factors affecting the probability of occurrence of goodwill impairments.

Keywords: impairment of assets; overpayment; post-acquisition performance; opportunism; Goodwill; dépréciation d'actifs; surpaiment; performance post-acquisition; opportunisme (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00646810v1
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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