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The adoption of IFRS 3 : the effects of managerial discretion and stock market reactions
Hamberg, Mattias; Paananen, Mari; Novák, Jiri - In: European accounting review 20 (2011) 2, pp. 263-288
Persistent link: https://www.econbiz.de/10009236441
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What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?
Frii, Peter; Hamberg, Mattias - In: Accounting in Europe 18 (2021) 2, pp. 218-248
Persistent link: https://www.econbiz.de/10012597184
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Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
Hamberg, Mattias; Beisland, Leif Atle - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 59-73
Persistent link: https://www.econbiz.de/10010439625
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The Adoption of IFRS 3 : The Effects of Managerial Discretion and Stock Market Reactions
Hamberg, Mattias - 2010
In recent years, several accounting standards, including IFRS 3, issued by the IASB substitute historical cost with fair value measures and so provide managers with increased discretion to determine the fair value without an actual market for the asset. Using Swedish data, we document the...
Persistent link: https://www.econbiz.de/10013150018