Управленски аспекти на счетоводната обезценка на търговската репутация

Atanasov, Atanas (2017): Управленски аспекти на счетоводната обезценка на търговската репутация. Published in: Сборник с доклади от научна конференция "Новите реалности в управлението" (October 2017): pp. 153-166.

Abstract

Редица автори формулират сред основните детерминанти при признаване на счетоводна обезценка на репутацията качеството на корпоративното управление и частните мотиви на изпълнителните директори и главните мениджъри на компаниите. Съществуват достатъчно емпирични изследвания, които показват, че връзката между размера на признатата репутация и размера на бонусите на мениджмънта е значима. Съществуващата методика за обезценка на репутацията, показва, че в значителна степен тестът за обезценка е базиран на различни управленски решения и очаквания, свързани с функционирането на предприятието след бизнескомбинацията, което води до възможности за манипулиране на тестовете за обезценка на репутацията, а от тук и на финансовите резултати от дейността на предприятието като цяло.

English Abstract: Many authors formulate the quality of corporate governance and the private motives of executive directors and chief executives of companies as the main determinants in recognizing accounting impairment of goodwill. There is enough empirical research to show that there is a significant relationship between the amount of recognized goodwill and the amount of management bonuses. The current methodology for impairment of goodwill shows that, to a significant extent, the impairment test is based on various management decisions and expectations related to the operation of the entity after the business combination, which leads to opportunities to manipulate the impairment tests of goodwill and the financial performance of the enterprise as a whole.

• Item Type: MPRA Paper
• English Title: Management Aspects of the Impairment of Goodwill
• Language: Bulgarian
• Keywords: goodwill impairment, management decisions, earnings management
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M48 - Government Policy and Regulation

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