Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?
Peter M. Johnson, Thomas J. Lopez, Trevor L. Sorensen
| Year of publication: |
2021
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|---|---|
| Authors: | Johnson, Peter M. ; Lopez, Thomas J. ; Sorensen, Trevor L. |
| Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 56.2021, 3, p. 891-915
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| Subject: | Goodwill | Intangible assets | SFAS 141 | SFAS 142 | Market efficiency | Immaterielle Werte | Geschäftswert | IFRS | Bilanzierungsgrundsätze | Accounting standards | Bilanzielle Bewertung | Accounting valuation | Effizienzmarkthypothese | Efficient market hypothesis | Bilanzrecht | Accounting law | Immaterielle Güter | Intangible goods |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11156-020-00912-x [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012498597