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In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.
The Springer Handbook of Odor is the definitive guide to all aspects related to the study of smell and their impact on human life. For the first time, this handbook aligns the senso-chemo-analytical characterization of everyday smells encountered by mankind, with the elucidation of perceptual, hedonic, behavioral and physiological responses of humans to such odors. From birth onwards we learn to interact with our environment using our sense of smell. Moreover, evolutionary processes have engendered a multi-faceted communication that is supported – even dominated – by olfaction. This compilation examines the responses of humans to odors at different stages of life, thereby building a foun...
This is a comprehensive and unique text that details the latest research on smell and taste disorders for use by clinicians and scientists.
The Senses: A Comprehensive Reference, Second Edition, Seven Volume Set is a comprehensive reference work covering the range of topics that constitute current knowledge of the neural mechanisms underlying the different senses. This important work provides the most up-to-date, cutting-edge, comprehensive reference combining volumes on all major sensory modalities in one set. Offering 264 chapters from a distinguished team of international experts, The Senses lays out current knowledge on the anatomy, physiology, and molecular biology of sensory organs, in a collection of comprehensive chapters spanning 4 volumes. Topics covered include the perception, psychophysics, and higher order processin...
Chemosensory dysfunction is a quite frequently occurring problem which significantly affects the patient's quality of life. It can result from infectious agents, environmental factors, toxins, traumatic brain injuries, as well as neurodegenerative diseases. This publication provides up-to-date articles on the chemical senses including the olfactory, trigeminal and gustatory systems. The vomeronasal system and its potential significance in humans is also discussed. Based on recent functional imaging data, the book provides an overview on how the 'lower senses' function, how they work together, for example to produce flavor, how they can be damaged and repaired, and how the function of human chemical senses can be assessed. The publication focuses on chemosensory dysfunction and pays particular attention to taste and its disorders. Renowned experts in their fields of research have contributed their findings to this topical update on chemosensory disorders and made this volume indispensable reading for otorhinolaryngologists and neurologists.
Recent breakthroughs in the diagnosis and treatment of smell and taste disorders have dramatically altered clinical outcomes for these patients. In this important book, readers will get a full overview of the topic today, including functional anatomy, pathophysiology, diagnostic and clinical work-up, assessment techniques, medical and surgical options, and more. Focused and to-the-point, the book is especially designed for physicians treating patients in the everyday practice setting. Special Features: Covers the most important advances in diagnostic and treatment techniques Provides a clear methodology for examining, testing, classifying, diagnosing, and treating a wide range of idiopathic,...