Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Consolidation and merger of corporations --- Goodwill (Commerce) --- Intangible property --- Accounting. --- Financial Accounting Standards Board.

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers’ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms’ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.

Accounting: study & revision guides --- Budgeting & financial management --- Goodwill (Commerce) --- Write-offs. --- Accounting --- Charge-offs --- Write-downs --- Writedowns --- Writeoffs --- Good-will (in business, etc.) --- Business --- Intangible property --- Clean surplus (Accounting) --- Bilanzpolitik --- Empirical --- Firmenwert --- Generally Accepted Accounting Principles --- Geschäftswert --- Goodwill --- Impairment --- Investigation --- Offs --- Sellhorn --- SFAS --- under --- USA --- US-GAAP --- Wertberichtigung --- Write

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This paper focuses on Saudi Arabia’s Detailed Assessment of Observance of the Basel Core Principles for Effective Banking Supervision. The banking sector is fairly concentrated around a few banks. The seven largest banks have a combined share of assets of 85 percent. The three largest banks have a combined share of about 45 percent, and the next four each have market shares exceeding 5 percent. The dominant shareholders of the three largest banks are government entities, the fourth largest is linked to a family business group, and the next three have ties to major international banks. Saudi Arabia implements International Financial Reporting Standards for banks, and insurance companies, and is served by the major accounting firms.

Banks and banking --- Financial services industry --- Services, Financial --- Service industries --- Agricultural banks --- Banking --- Banking industry --- Commercial banks --- Depository institutions --- Finance --- Financial institutions --- Money --- State supervision --- Saudi Arabia --- Arabia saudita --- ʻArabīyah as Saʻūdīyah --- ʻArav ha-Saʻudit --- Hejaz and Nejd --- Kingdom of Saudi Arabia --- Mamlaka al-ʻArabiya as-Saʻudiya --- Mamlakah al-ʻArabīyah al-Saʻūdīyah --- Reino de Arabia Saudi --- Saudiarabien --- Saudovskai︠a︡ Aravii︠a︡ --- Sauji Arabia --- Saujiarabia --- Sha-tʻse A-la-po --- ערב הסעודית‏ --- サウディ・アラビア --- サウジアラビア --- Hejaz (Kingdom) --- Banks and Banking --- Public Finance --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Taxation, Subsidies, and Revenue: General --- Financing Policy --- Financial Risk and Risk Management --- Capital and Ownership Structure --- Value of Firms --- Goodwill --- Financial Institutions and Services: Government Policy and Regulation --- Public finance & taxation --- Financial services law & regulation --- Internal controls --- Market risk --- Capital adequacy requirements --- Legal support in revenue administration --- Credit risk --- Financial regulation and supervision --- Bank supervision --- Revenue administration --- Revenue --- Financial risk management --- Asset requirements