2017 Fiscal Year Final Research Report
Conservatism and Impairment of Goodwill
| Project/Area Number |
15K17172
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
|
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| Research Institution | Otemon Gakuin University |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2018-03-31
|
| Keywords | のれん / 減損損失 / 保守主義 |
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| Outline of Final Research Achievements |
The purpose of this research is to analyze an effect on accounting behavior of recognition of impairment loss of goodwill that a controversy on a concept of conservatism under accounting standards brought about after separating concept of conservatism into conditional conservatism and non-conditional conservatism. Firstly, this research points out that under conditional conservatism manager delayed the timing to pull the trigger for impairment of goodwill, and accumulated the amount of purchased goodwill. Secondary, this research documents that if manager discloses huge amount of impairment loss of goodwill that market doesn’t expected, stock market shows surprise reactions to such an announcement.
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| Free Research Field |
財務会計
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