Bouden, Inès; Ramond, Olivier; Paugam, Luc - Université Paris-Dauphine (Paris IX) - 2011
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...