Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk

Abstract

Research background: The literature has argued that accounting for intangible assets and goodwill provides a wide range for managers to manipulate earnings.

Keywords

• earnings management
• discretionary accruals
• intangible assets capitalization
• goodwill recognition
• depreciation and impairment of intangibles and goodwill
• e22
• g32
• m41