Société, économie et territoires à l’âge du Fer dans le Centre-Est de la France. Analyse des corpus céramiques des habitats du Hallstatt D – La Tène A (viie-ve siècle av. J.-C.)

Bardel, David

doi:10.4000/archeopages.1350

archeopages

2016

DOI: 10.4000/archeopages.1350

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Société, économie et territoires à l’âge du Fer dans le Centre-Est de la France. Analyse des corpus céramiques des habitats du Hallstatt D – La Tène A (viie-ve siècle av. J.-C.)

David Bardel¹

Abstract: Référence électronique David Bardel, « Société, économie et territoires à l'âge du Fer dans le Centre-Est de la France. Analyse des corpus céramiques des habitats du Hallstatt D-La Tène A (VII e-V e siècle av.

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“…The Chi2 statistic is significant, which indicates that the model is globally significant 8. The Chibar2 statistic is significant, confirming the presence of random effects.…”

mentioning

confidence: 67%

Earnings Management Behavior with Respect to Goodwill Impairment Losses under IAS 36: The French Case

Hassine¹,

Jilani²

2017

IJARAFMS

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This study investigates how reporting incentives influence firms' accounting choices when they are required to use standard IAS 36 to account for goodwill impairment. Specifically, we examine if earnings management motives are associated with the decision and the magnitude of annual goodwill impairment losses reported by French firms. Based on a sample of 720 observations derived from 105 groups of companies that belong to the SBF 250 during the period 2006-2012, results of this study confirm largely our predictions. Indeed, main results show that the decision to record goodwill impairment losses is driven by both CEO change and financial crisis motives. In addition, the findings indicate that managers overstate annual goodwill impairment losses to meet earnings management incentives related not only to CEO change and financial crisis but also to earnings smoothing and big bath accounting. The robustness tests reveal that firms with higher leverage tend to record an increased goodwill impairment loss in response to debt renegotiation incentive. This study illuminates the accounting standard-setters in understanding managers' reporting choices related to the use of discretion afforded by standard IAS 36 on goodwill impairment in France in order to state on its practical usefulness. Thus, it contributes to the international actual debate on goodwill impairment.

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“…The Chi2 statistic is significant, which indicates that the model is globally significant 8. The Chibar2 statistic is significant, confirming the presence of random effects.…”

mentioning

confidence: 67%

Earnings Management Behavior with Respect to Goodwill Impairment Losses under IAS 36: The French Case

Hassine¹,

Jilani²

2017

IJARAFMS

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Les procédés de façonnage des potiers gaulois en Cambrésis

Bardel¹,

Capt²

2018

archeopages

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Société, économie et territoires à l’âge du Fer dans le Centre-Est de la France. Analyse des corpus céramiques des habitats du Hallstatt D – La Tène A (viie-ve siècle av. J.-C.)

Abstract: Référence électronique David Bardel, « Société, économie et territoires à l'âge du Fer dans le Centre-Est de la France. Analyse des corpus céramiques des habitats du Hallstatt D-La Tène A (VII e-V e siècle av.

Cited by 2 publications

References 0 publications

Earnings Management Behavior with Respect to Goodwill Impairment Losses under IAS 36: The French Case

Earnings Management Behavior with Respect to Goodwill Impairment Losses under IAS 36: The French Case

Les procédés de façonnage des potiers gaulois en Cambrésis

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