Production of Numbers about the Future: The Case of Impairment Testing of Goodwill

Jari Huikku, Jan Mouritsen, Hanna Silvola

Publikation: KonferencebidragPaperForskningpeer review

Abstrakt

Future orientation is a key element of IFRS financial reporting. Valuation of
goodwill illustrates the challenge because when applying value in use calculations
for impairment testing, it takes the future into account. Based on empirical data from 44 semi-structured and 10 follow-up interviews of prominent Finnish business managers, auditors, analysts, investors, financial supervisory authority, academics and media, the paper extends prior research which has used large data. The paper analyses impairment testing as a process where network of human and non-human actors produce numbers about the future. This process is a collective assemblage where many actors and many mediators (e.g. budgets, strategic plans, institutional analyses and guidelines) develop a process that is not understood as individual and subjective but as collective.
OriginalsprogEngelsk
Publikationsdato2012
Antal sider34
StatusUdgivet - 2012
BegivenhedThe Tenth Interdisciplinary Perspectives On Accounting Conference - Cardiff City Hall , Cardiff, Storbritannien
Varighed: 11 jul. 201213 jul. 2012
Konferencens nummer: 10
http://business.cardiff.ac.uk/news/events/interdisciplinary-perspectives-accounting-conference-2012

Konference

KonferenceThe Tenth Interdisciplinary Perspectives On Accounting Conference
Nummer10
LokationCardiff City Hall
LandStorbritannien
ByCardiff
Periode11/07/201213/07/2012
SponsorCardiff University
Internetadresse

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