Accounting Discretion and Purchase Price Allocation After Acquisitions
Author:
Publisher
Elsevier BV
Reference27 articles.
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4. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments;A Beatty;Journal of Accounting Research,2006
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1. Goodwill reporting in corporate acquisitions: The effects of managerial discretion under the new accounting rules;Corporate Ownership and Control;2023
2. The Recognition of Goodwill and Other Intangible Assets in Business Combinations - The Portuguese Case;Australian Accounting Review;2016-03
3. Do Acquisitions of Private Targets Create Higher Value?;SSRN Electronic Journal;2016
4. Accounting for business combinations: Do purchase price allocations matter?;Journal of Accounting and Public Policy;2015-07
5. IFRS Compliance in the Year of the Pig: Hong Kong Impairment Testing;Journal of Economics and Development;2014-04-15
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