Reference health

The Usefulness of Acquired Intangible Asset Fair Values in Predicting Future Payoffs

https://doi.org/10.2139/ssrn.3279123
CiteStamped reference-health badge
51/51 checkable references clean · checked 2026-08-27

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

17 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 51 checked references that resolve
resolves10.2307/2491312
The Value Relevance of Intangibles: The Case of Software Capitalization
resolves10.1016/j.jacceco.2013.05.002
Accrual reversals, earnings and stock returns
resolves10.1023/A:1017941313169
Do Firms Purchase the Pooling Method?
resolves10.2308/accr.2006.81.2.285
Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness
resolves10.1177/0148558X0502000401
Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values
resolves10.1023/A:1009620132177
Brand Values and Capital Market Valuation
resolves10.1111/j.1911-3846.1996.tb00495.x
International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*
resolves10.2307/2491314
Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates
resolves10.1111/j.1475-679X.2006.00200.x
Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
resolves10.1177/0148558X11401551
The Information Content of Goodwill Impairments and SFAS 142
resolves10.1016/j.jaccpubpol.2008.01.001
The shortcomings of fair-value accounting described in SFAS 157
resolves10.1111/j.1911-3846.1995.tb00478.x
Relative versus Incremental Information Content*
resolves10.1016/S0165-4101(99)00023-3
Use of R2 in accounting research: measuring changes in value relevance over the last four decades
resolves10.2308/accr-50593
Predicting Credit Losses: Loan Fair Values versus Historical Costs
resolves10.1016/S0165-4101(97)00015-3
Changes in the value-relevance of earnings and book values over the past forty years
resolves10.1111/jofi.12108
Mergers and Acquisitions Accounting and the Diversification Discount
resolves10.1016/S0165-4101(98)00020-2
The relation between earnings and cash flows
resolves10.1016/0165-4101(94)90016-7
Accounting earnings and cash flows as measures of firm performance
resolves10.2308/accr-51420
The Effect of Financial Constraints on Income Shifting by U.S. Multinationals
resolves10.2307/2491161
An Investigation of Revaluations of Tangible Long-Lived Assets
resolves10.1111/1911-3846.12028
The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices
resolves10.1111/jofi.12187
Does Stock Liquidity Enhance or Impede Firm Innovation?
resolves10.1016/j.jfineco.2013.02.013
Acquisitions driven by stock overvaluation: Are they good deals?
resolves10.1111/1911-3846.12342
The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters
resolves10.1007/s11142-016-9374-y
The changing relevance of accounting information to debt holders over time
resolves10.2308/accr-10131
Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment
resolves10.1016/j.jfineco.2004.05.004
What drives merger waves?
resolves10.1177/0148558X0602100303
Leading Indicators of Goodwill Impairment
resolves10.2307/2672938
Valuation of the Components of Purchased Goodwill
resolves10.1111/j.1468-5957.1996.tb01024.x
THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES
resolves10.2307/2491047
Earnings Management During Import Relief Investigations
resolves10.1111/j.1475-679X.2004.00130.x
Should Intangibles Be Measured: What Are the Economic Trade‐Offs?
resolves10.1016/S0165-4101(03)00036-3
What insiders know about future earnings and how they use it: Evidence from insider trades
resolves10.1016/S0165-4101(01)00030-1
Capital markets research in accounting
resolves10.1016/j.jaccpubpol.2010.11.001
The effect of SFAS 142 on the ability of goodwill to predict future cash flows
resolves10.2308/accr-52396
Influential Observations and Inference in Accounting Research
resolves10.1016/0165-4101(95)00410-6
The capitalization, amortization, and value-relevance of R&D
resolves10.1007/s11142-017-9401-7
Has goodwill accounting gone bad?
resolves10.1007/s11142-011-9167-2
Causes and consequences of goodwill impairment losses
resolves10.1016/0304-405X(95)00831-X
An analysis of value destruction in AT&T's acquisition of NCR
resolves10.2308/accr-52007
Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?
resolves10.2308/TAR-9605081094
Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107.
resolves10.1007/s11142-012-9188-5
Evidence on the use of unverifiable estimates in required goodwill impairment
resolves10.1016/j.jacceco.2005.04.005
Accrual reliability, earnings persistence and stock prices
resolves10.1080/09638180.2018.1511816
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence
resolves10.2308/accr.2009.84.1.239
The Information Content of Business Combination Disclosure Level
resolves10.1111/1475-679X.12015
CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation
resolves10.1016/S0165-4101(03)00020-X
On the trade-off between the future benefits and riskiness of R&D: a bondholders’ perspective
resolves10.1016/S0304-405X(03)00211-3
Stock market driven acquisitions
resolves10.1016/S0165-4101(99)00002-6
Evaluating the reliability of current value estimates
resolves10.2307/1912557
Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses
The 17 references without a DOI — listed, not checked
no DOI — not checkedref2
no DOI — not checkedref4
no DOI — not checkedFair value accounting: Evidence from investment securities and the market valuation of banks
no DOI — not checkedValue-relevance of banks' fair value disclosures under SFAS No. 107
no DOI — not checkedref16
no DOI — not checkedref20
no DOI — not checkedref21
no DOI — not checkedDetection of Influential Observation in Linear Regression
no DOI — not checkedref31
no DOI — not checkedAgency costs of free cash flow, corporate finance, and takeovers
no DOI — not checkedref44
no DOI — not checkedref48
no DOI — not checkedTradeoffs Between Tax and Financial Reporting Benefits: Evidence From Purchase Price Allocations in Taxable Acquisitions
no DOI — not checkedref54
no DOI — not checkedThe value for n-person games
no DOI — not checkedEquity Valuation Implications of Purchase versus Pooling Accounting
no DOI — not checkedThe nature and implications of acquisition goodwill
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-08-27 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.2139/ssrn.3279123"><img src="https://citestamp.com/citestamped/10.2139/ssrn.3279123/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.2139/ssrn.3279123/badge.svg)](https://citestamp.com/citestamped/10.2139/ssrn.3279123)