Discussion of Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
Author:
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1475-679X.2006.00201.x/fullpdf
Reference7 articles.
1. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments;Beatty;Journal of Accounting Research,2006
2. Bens , D. and W. Heltzer The Information Content and Timeliness of Fair Value Accounting: Goodwill Write-offs Before, During and After Implementation of SFAS 142 2005
3. Employee Stock Options, EPS Dilution, and Stock Repurchases;Bens;Journal of Accounting and Economics,2003
4. Payout Policy in the 21st Century;Brav;Journal of Financial Economics,2005
5. Disappearing Dividends: Changing Firm Characteristics or Lower Propensity to Pay;Fama;Journal of Financial Economics,2001
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