Accounting for Goodwill in Public vs. Private Deals : Evidence from US Mergers and Acquisitions

Accounting for Goodwill in Public vs. Private Deals : Evidence from US Mergers and Acquisitions

In 2001, the FASB (Financial Accounting Standard Board) introduced accounting regulations SFAS 141 and SFAS 142 to improve the relevance, representational faithfulness, and comparability of financial reporting. The new standards have profoundly changed the accounting for business combinations and go...

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Bibliographic Details
Main Authors: Kim, Christian, Mandal, Susmita
Format: Others
Language:English
Published: Umeå universitet, Företagsekonomi 2016
Subjects:
Goodwill allocation
purchase price allocation
earnings management
public acquirer
private acquirer
target characteristics.
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-123559

Internet

http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-123559

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