Market Perception of Goodwill: Some Empirical Evidence

Accounting and Business Research - Tập 26 Số 1 - Trang 69-81 - 1995
Mark G. McCarthy1, Douglas K. Schneider1
1East Carolina University,

Tóm tắt

Từ khóa


Tài liệu tham khảo

1970, Business Combinations

1970, Intangible Assets

10.1016/j.intacc.2004.08.001

10.1016/0165-4101(92)90011-P

Barth M. E., 1994, working paper. Harvard Business School

10.1002/0471725153

10.1111/j.1467-6281.1991.tb00263.x

10.1016/0278-4254(94)90018-3

Colley J. R., 1988, Accounting Horizons, 35

Duvall L., 1992, Accounting Horizons, 1

10.2307/2491026

1995, Accounting for the Impairment of Long-lived Assests and Long-lived Assets to Be Disposed Of

1991, New Basis Accounting

10.1080/00014788.1991.9729417

Gynther R., 1969, Accounting Review, 44, 247

Hodgson A., 1993, Accounting and Business Research, 23, 138, 10.1080/00014788.1993.9729871

Hughes H. P., 1982, Goodwill in Accounting: A History of the Issues and Problems'

Jennings R., 1995, Journal of Business Finance and Accounting

Kimelman J., 1993, Financial World, 22

Landsman W. R., 1986, Accounting Review, 662

10.1111/j.1467-6281.1988.tb00204.x

Mergers and Acquisitions. September/October 1991. Washington Update: Bad Vibes on Goodwill.

Miller M. C., 1973, Accounting Review, 48, 280

10.2307/2326758

Muller K., 1995, The Valuation Implications of the Accounting Measurement of Brand Names

Neter J., 1985, Applied Linear Statistical Models, second edition

Ohlson J. A., 1989, Accounting Earnings, Book Value and Dividends: The Theory of the Clean Surplus Equation (Part I)'

Ohlson J. A., 1993, Earnings, Book Values and Dividends in Security Valuation'

10.2307/1910108

Vincent L., 1994, The Equity Valuation Implications of Accounting Acquisition Premiums

10.2307/1912934