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.2006.00200.x/fullpdf
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3. Bens , D. A. and W. Heltzer The Information Content and Timeliness of Fair Value Accounting: An Examination of Goodwill Write-offs Before, During, and After the Implementation of SFAS 142 University of Chicago 2004
4. The Effects of Restructuring Charges on Executives Cash Compensation;Dechow;The Accounting Review,1994
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