The Information Content of Goodwill Impairments and the Adoption of SFAS 142
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Elsevier BV
Reference28 articles.
1. The Conservatism Principle and the Asymmetric Timeliness of Earnings;S Basu;Journal of Accounting and Economics,1997
2. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments;A Beatty;Journal of Accounting Research,2006
3. Discussion of Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments;D A Bens;Journal of Accounting Research,2006
4. The Impact of SFAS No. 131 on Information and Monitoring;P G Berger;Journal of Accounting Research
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