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Accounting for Business Combinations : Do Purchase Price Allocations Matter?
Paugam, Luc - 2015
acquired assets and liabilities after a business combination. Using a model capturing the amount of goodwill expected after the … initial announcement of an acquisition, we examine how allocation of abnormal levels of purchase price to goodwill (Abnormal … Goodwill) affects stock price reaction surrounding the first disclosure of the PPA in SEC filings, and the acquirer's future …
Persistent link: https://www.econbiz.de/10013037347
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Overpriced shares, Ill-advised acquisitions, and Goodwill impairment
Gu, Feng; Lev, Baruch - In: The accounting review : a publication of the American … 86 (2011) 6, pp. 1995-2022
Persistent link: https://www.econbiz.de/10009502150
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Accounting discretion and purchase price allocation after acquisitions
Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 241-270
Persistent link: https://www.econbiz.de/10011672298
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Ansatz und Bewertung immaterieller Wirtschaftsgüter beim Unternehmenserwerb
Wehrum, Konstantin - 2011
Persistent link: https://www.econbiz.de/10012878054
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Evolving standards of fair value and acquisition accounting
Bryan, Stephen; Lilien, Steven B.; Sarath, Bharat; Yan, Yan - In: Information for efficient decision making : big data, …, (pp. 525-543). 2021
Persistent link: https://www.econbiz.de/10012521409
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Intangible assets in Germany : analysis of the German stock market index DAX and a survey among the German certified public accountants
Frey, Hannes; Oehler, Andreas - In: Journal of applied accounting research 15 (2014) 2, pp. 235-248
Persistent link: https://www.econbiz.de/10010513611
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Stapled financing, value certification, and lending efficiency
Asian, Hadiye; Kumar, Praveen - In: Journal of financial and quantitative analysis : JFQA 52 (2017) 2, pp. 677-703
Persistent link: https://www.econbiz.de/10011742058
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Valuation for financial reporting : fair value measurements and reporting, intangible assets, goodwill and impairment
Mard, Michael J.; Hitchner, James R.; Hyden, Steven D. - 2007 - 2. [revised] ed.
Persistent link: https://www.econbiz.de/10003408068
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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
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The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements : some experimental evidence
Hellman, Niclas; Andersson, Patric; Fröberg, Emelie - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 113-157
Persistent link: https://www.econbiz.de/10011563674