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The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting
Ramanna, Karthik - In: Journal of accounting & economics 45 (2008) 2/3, pp. 253-281
Persistent link: https://www.econbiz.de/10003747413
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Why do countries adopt International Financial Reporting Standards?
Ramanna, Karthik; Sletten, Ewa - 2009 - This draft: March 24, 2009
Persistent link: https://www.econbiz.de/10003842079
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The Implications of Unverifiable Fair-Value Accounting : Evidence from the Political Economy of Goodwill Accounting
Ramanna, Karthik - 2009
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Financial Accounting Standards Board (FASB) issuing SFAS 142 in response to political pressure over...
Persistent link: https://www.econbiz.de/10012721568
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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
Persistent link: https://www.econbiz.de/10013262650