Determinants of initial goodwill overstatement in affiliated and non‐affiliated mergers
Author:
Affiliation:
1. Catholic University of Korea Bucheon Republic of Korea
2. College of Business & EconomicsChung‐Ang University Seoul Republic of Korea
3. School of ManagementKyung Hee University Seoul Republic of Korea
Publisher
Wiley
Subject
Finance,Business, Management and Accounting (miscellaneous),Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12442
Reference52 articles.
1. The Post-Merger Performance of Acquiring Firms: A Re-examination of an Anomaly
2. Risk Reduction as a Managerial Motive for Conglomerate Mergers
3. The gains to bidding firms from merger
4. Tunneling or Value Added? Evidence from Mergers by Korean Business Groups
5. Investor Sentiment and the Cross-Section of Stock Returns
Cited by 13 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Related party M&A, goodwill impairment and stock price crash risk: Evidence from Chinese capital market;International Review of Financial Analysis;2024-10
2. Using accounting information to identify corporate acquisition motives: Implications on post-acquisition performance;Advances in Accounting;2024-07
3. The role of large shareholders in goodwill impairment decisions – Evidence from China;Emerging Markets Review;2024-03
4. Back to goodwill amortisation and the financial performance of public and private firms in Spain;Revista de Contabilidad;2024-01-01
5. A study of the subsequent measurement of goodwill in the valuation of financial assets;Applied Mathematics and Nonlinear Sciences;2024-01-01
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3