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Guideline public company valuation and control premiums : an economic analysis

Cornell, Bradford - In: Journal of business valuation and economic loss analysis 8 (2013) 1, pp. 53-69

Persistent link: https://www.econbiz.de/10009758021

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - 2018

Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...

Persistent link: https://www.econbiz.de/10011976309

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 49-58

Persistent link: https://www.econbiz.de/10011979043

Private equity net asset values and future cash flows

Jenkinson, Tim; Landsman, Wayne R.; Rountree, Brian R.; … - In: The accounting review : a publication of the American … 95 (2020) 1, pp. 191-210

Persistent link: https://www.econbiz.de/10012163190

Relative valuation roles of equity book value and net income as a function of financial health

Barth, Mary E.; Beaver, William H.; Landsman, Wayne R. - In: Journal of accounting & economics 25 (1998) 1, pp. 1-34

Persistent link: https://www.econbiz.de/10001421369

Determinants of Goodwill Impairment : International Evidence

Glaum, Martin - 2015

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is based on data for the years 2005 to 2011 for 8,110 non-financial firm-years and 1,358 financial firm-years from 21 countries where firms apply IFRS. We specifically investigate...

Persistent link: https://www.econbiz.de/10013022446