Earnings management through goodwill impairment: the case of the CAC All-Tradable

La gestion des résultats à travers la dépréciation des écarts d'acquisition: Cas des entreprises du CAC All-Tradable

Lionel Escaffre () and Réda Sefsaf ()
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Lionel Escaffre: GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage
Réda Sefsaf: GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage

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Abstract: This study focuses on measuring the part of earnings management due to the discretionary behavior of managers in estimating the value of goodwill impairment. It's also interested in analyzing the factors that may justify such behavior. The study sample consists of all companies listed on the CAC All-Tradable Index over the period [2007-2010]. The results of empirical tests can highlight the reality of earnings management through the choices of goodwill impairment and a number of factors underlying these differences choices.

Keywords: GOODWILL; EARNING MANAGEMENT; IMPAIRMENT; IFRS 3; ÉCART D'ACQUISITION; GESTION DES RESULTATS; DEPRECIATION (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899793
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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