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Accounting Discretion and Purchase Price Allocation After Acquisitions

https://doi.org/10.1177/0148558x15598693
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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Causes and consequences of goodwill impairment losses
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Evidence on the use of unverifiable estimates in required goodwill impairment
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The effect of bonus schemes on accounting decisions
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Debt-covenant violations and managers' accounting responses
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The capitalization, amortization, and value-relevance of R&D
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Executive incentives and the horizon problem
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The investment opportunity set and corporate financing, dividend, and compensation policies
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An analysis of value destruction in AT&T's acquisition of NCR
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Accrual reliability, earnings persistence and stock prices
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The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting
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Earnings management to avoid earnings decreases and losses
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An examination of the voluntary recognition of acquired brand names in the United Kingdom
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Brand Values and Capital Market Valuation
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External Monitoring of Property Appraisal Estimates and Information Asymmetry
inferredcites →https://doi.org/10.1111/1475-679x.12015openalex-snapshot
CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00200.xopenalex-snapshot
Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb01115.xopenalex-snapshot
Managerial Entrenchment and Capital Structure Decisions
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00890.xopenalex-snapshot
CEOs' Outside Employment Opportunities and the Lack of Relative Performance Evaluation in Compensation Contracts
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The Information Content of Goodwill Impairments and SFAS 142
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New Evidence and Perspectives on Mergers
inferredcites →https://doi.org/10.2139/ssrn.1800883openalex-snapshot
Bargain Purchase Gains and the Acquisitions of Failed Banks
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Conservatism in Accounting Part I: Explanations and Implications
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Do Nonaudit Services Compromise Auditor Independence? Further Evidence
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The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms
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Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Intangible Assets and Capital Structure
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SEC Comment Letters on Form S-4 and M&A Accounting Quality
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The Justifiability of Financial Reporting Preferences in Accounting for Intangibles in Business Combinations
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Monitoring of Fair Value Reliability by Third-Party Specialists: A Review and Integration of Empirical Research
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The Impact of Non-Gaap Disclosure on the Purchase Price Allocation to Definite-Lived Intangible Assets in Mergers and Acquisitions
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The Value of Lending Relationships
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Empirical Issues
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Unpatented innovation and merger synergies
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SEC comment letters on form S-4 and M&A accounting quality
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The market pricing of negative special items through time: an unintended consequence of regulation change?
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Peer effect in the initial recognition of goodwill
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Recognition of provisional goodwill: Real need or communication strategy?
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Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland
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Financial expert CEOs: Evidence from purchase price allocation
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The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies
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Intangible assets and capital structure
inferred← citeshttps://doi.org/10.1016/j.jcae.2022.100331openalex-snapshot
Goodwill or “No-will”: Hubris in the tone at the top
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What do covenant violations reveal about lending relationships?
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Strategic versus financial acquirer as a determinant of overpayment in mergers and acquisitions
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Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research
inferred← citeshttps://doi.org/10.1080/16081625.2023.2176328openalex-snapshot
Determinants of goodwill and its impact on post-merger and acquisition performance in Thailand: a firm-level analysis
inferred← citeshttps://doi.org/10.1080/17449480.2021.1912369openalex-snapshot
What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?
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Value relevance of goodwill accounting – how a forward-looking valuation approach guides goodwill recoverability
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Determinants of goodwill impairment disclosure: the role of audit quality and analysts following
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Accounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved Its Goals?
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Trade‐offs between Tax and Financial Reporting Benefits: Evidence from Purchase Price Allocations in Taxable Acquisitions
inferred← citeshttps://doi.org/10.1111/1911-3846.13010openalex-snapshot
Cost‐benefit trade‐offs in acquirers' goodwill valuations
inferred← citeshttps://doi.org/10.1111/1911-3846.13024openalex-snapshot
Evidence on the Decision Usefulness of Fair Values in Business Combinations
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Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study
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A Proposal for Goodwill Accounting
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Determinants of initial goodwill overstatement in affiliated and non‐affiliated mergers
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The Spillover of Value‐Relevant Information About Targets' Peers During Acquisitions
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Debt covenants and asset versus equity acquisitions
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Implications of Changes in GAAP for Business Combinations (and Goodwill) on Accounting and Finance Research
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Digital vs. Traditional Advertising and the Recognition of Brand Intangible Assets
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Perception of discretionary accounting for business combinations. An ethical approach
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HABILIDADE GERENCIAL E PERDAS DO VALOR RECUPERÁVEL DO GOODWILL:
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A Proposal for Goodwill Accounting
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Post-Acquisition Accounting Integration and M&A Outcomes
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The Appointment Penalty: How Board Co-option Enables Managerial Discretion over Unverifiable Intangibles
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Supporting management decisions for M&A transactions based on the strategic allocation of intangible assets
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EFEITO DA GOVERNANÇA CORPORATIVA NA RELAÇÃO DO DESEMPENHO FINANCEIRO E DO OPORTUNISMO GERENCIAL COM AS PERDAS DO GOODWILL
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Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill
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Time to Get It Right: An Examination of Post-Acquisition Fair Value Adjustments
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Overbidding in Mergers and Acquisitions: An Accounting Perspective
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Non-GAAP Earnings and Definite-Lived Intangible Asset Allocations in Mergers and Acquisitions
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The usefulness of intangible assets’ disclosure for financial analysts. Insights from Purchase Price Allocation conditional on deal quality
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Finance et multidisciplinarité : une fertilisation croisée
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Comparative Analysis of Ukrainian and European Accounting Standards
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