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Evidence on the use of unverifiable estimates in required goodwill impairment

Ramanna, Karthik; Watts, Ross L. - In: Review of accounting studies 17 (2012) 4, pp. 749-780

Persistent link: https://www.econbiz.de/10009696495

Evidence from goodwill non-impairments on the effects of unverifiable fair-value accounting

Ramanna, Karthik (contributor); Watts, Ross L. (contributor) - 2008

Persistent link: https://www.econbiz.de/10003710322

Evidence from goodwill non-impairments on the effects of using unverifiable estimates in financial reporting

Ramanna, Karthik; Watts, Ross L. - 2009 - This draft: March 17, 2009

Persistent link: https://www.econbiz.de/10003819853

Discussion of "The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting"

Skinner, Douglas J. - In: Journal of accounting & economics 45 (2008) 2/3, pp. 282-288

Persistent link: https://www.econbiz.de/10003747419

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