Autori
Venuti, Marco
Pozzoli, Matteo
Paolone, Francesco

Titolo
Impairment test dell'avviamento e performance nelle imprese manifatturiere italiane
Periodico
Banca impresa società
Anno: 2018 - Volume: 37 - Fascicolo: 3 - Pagina iniziale: 489 - Pagina finale: 512

This study tests the goodwill impairment reported in Financial Statements of the Italian manufacturing listed companies throughout the period 2007-2015. After reviewing the literature studies on value relevance of goodwill impairment and impairment as a value predictor, we used a Panel data analysis for estimating the impact of goodwill impairment on economic performance (ROA). The empirical results indicate no significant relationship between goodwill impairment and subsequent economic performance, in contrast with other studies referred to periods antecedent the financial crisis. Finally, further future studies would help in better understanding the absence or the presence of such relationship in the financial crisis period in other specific contexts.



SICI: 1120-9453(2018)37:3<489:ITDEPN>2.0.ZU;2-6
Testo completo: https://www.rivisteweb.it/download/article/10.1435/92599
Testo completo alternativo: https://www.rivisteweb.it/doi/10.1435/92599

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