Information content of accounting goodwill numbers
Tài liệu tham khảo
American Institute of Certified Public Accountants, 1970. Accounting Principles Board (APB) Opinion no. 16, Business Combinations
American Institute of Certified Public Accountants, 1970. Accounting Principles Board (APB) Opinion no. 17, Intangible Assets
Financial Accounting Standards Board (FASB), June 2001. Statement no. 141, Business Combinations. Financial Accounting Foundation
Financial Accounting Standards Board (FASB), June 2001. Statement no. 142, Goodwill and Other Intangible Assets. Financial Accounting Foundation
Francis, 1996, Causes and effects of discretionary asset write-offs, Journal of Accounting Research, 34, 117, 10.2307/2491429
Haw, 1990, Market manifestation of nonpublic information prior to mergers: the effect of capital structure, Accounting Review, 65, 432
Henning, 2000, Valuation of the components of purchased goodwill, Journal of Accounting Research, 38, 375, 10.2307/2672938
Hirschey, 1985, Amortization policy for advertising and research and development, Journal of Accounting Research, 23, 326, 10.2307/2490921
McCarthy, 1995, Market perception of goodwill: some empirical evidence, Accounting and Business Research, 26, 69, 10.1080/00014788.1995.9729499
Patell, 1976, Corporate forecasts of earnings per share and stock price behavior: empirical tests, Journal of Accounting Research, 14, 246, 10.2307/2490543
Reither, 1998, What are the best and worst accounting standards?, Accounting Horizons, 12, 283