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Overbidding in Mergers and Acquisitions: An Accounting Perspective

https://doi.org/10.2308/tar-2018-0260
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What this work says

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

inferredcites →https://doi.org/10.1007/s11142-011-9167-2openalex-snapshot
Causes and consequences of goodwill impairment losses
inferredcites →https://doi.org/10.1007/s11142-017-9401-7openalex-snapshot
Has goodwill accounting gone bad?
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-snapshot
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1016/j.jacceco.2006.12.003openalex-snapshot
Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2007.11.006openalex-snapshot
The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting
inferredcites →https://doi.org/10.1016/j.jcae.2015.10.002openalex-snapshot
What drives the allocation of the purchase price to goodwill?
inferredcites →https://doi.org/10.1016/j.jfineco.2003.06.002openalex-snapshot
CEO compensation and incentives: Evidence from M&A bonuses
inferredcites →https://doi.org/10.1016/j.jfineco.2003.07.002openalex-snapshot
Firm size and the gains from acquisitions
inferredcites →https://doi.org/10.1016/j.jfineco.2004.05.004openalex-snapshot
What drives merger waves?
inferredcites →https://doi.org/10.1016/j.jfineco.2007.07.002openalex-snapshot
Who makes acquisitions? CEO overconfidence and the market's reaction☆
inferredcites →https://doi.org/10.1016/j.jfineco.2011.05.006openalex-snapshot
The CEO pay slice
inferredcites →https://doi.org/10.1016/j.jfineco.2012.11.003openalex-snapshot
The acquisitiveness of youth: CEO age and acquisition behavior
inferredcites →https://doi.org/10.1016/s0165-4101(00)00023-9openalex-snapshot
Purchase versus pooling in stock-for-stock acquisitions: Why do firms care?
inferredcites →https://doi.org/10.1016/s0304-405x(02)00073-9openalex-snapshot
Divestitures and the liquidity of the market for corporate assets
inferredcites →https://doi.org/10.1016/s0304-405x(98)00023-3openalex-snapshot
Glamour, value and the post-acquisition performance of acquiring firms
inferredcites →https://doi.org/10.1017/cbo9780511609435.005openalex-snapshot
Agency costs of free cash flow, corporate finance, and takeovers
inferredcites →https://doi.org/10.1017/s0022109016000065openalex-snapshot
CEO Narcissism and the Takeover Process: From Private Initiation to Deal Completion
inferredcites →https://doi.org/10.1017/s0022109018000273openalex-snapshot
Empirical Evidence of Overbidding in M&A Contests
inferredcites →https://doi.org/10.1023/a:1017941313169openalex-snapshot
Do Firms Purchase the Pooling Method?
inferredcites →https://doi.org/10.1086/296325openalex-snapshot
The Hubris Hypothesis of Corporate Takeovers
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.1540-6261.2006.00885.xopenalex-snapshot
Investor Sentiment and the Cross‐Section of Stock Returns
inferredcites →https://doi.org/10.1111/j.1540-6261.2007.01227.xopenalex-snapshot
Decoupling CEO Wealth and Firm Performance: The Case of Acquiring CEOs
inferredcites →https://doi.org/10.1162/00335530360535162openalex-snapshot
Corporate Governance and Equity Prices
inferredcites →https://doi.org/10.1177/0148558x0602100303openalex-snapshot
Leading Indicators of Goodwill Impairment
inferredcites →https://doi.org/10.1177/0148558x15598693openalex-snapshot
Accounting Discretion and Purchase Price Allocation After Acquisitions
inferredcites →https://doi.org/10.1257/aer.101.2.749openalex-snapshot
The Bidder's Curse
inferredcites →https://doi.org/10.2139/ssrn.470788openalex-snapshot
Who Makes Acquisitions? CEO Overconfidence and the Market's Reaction
inferredcites →https://doi.org/10.2139/ssrn.930725openalex-snapshot
Accounting Discretion and Purchase Price Allocation After Acquisitions
inferredcites →https://doi.org/10.2189/asqu.52.3.351openalex-snapshot
It's All about Me: Narcissistic Chief Executive Officers and Their Effects on Company Strategy and Performance
inferredcites →https://doi.org/10.2307/2393810openalex-snapshot
Explaining the Premiums Paid for Large Acquisitions: Evidence of CEO Hubris
inferredcites →https://doi.org/10.2308/accr-10131openalex-snapshot
Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment

What points at this work

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

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The real effects of financial reporting quality: Agency costs of overvalue equity in takeover market
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Accounting for Goodwill
inferred← citeshttps://doi.org/10.2139/ssrn.4621649openalex-extracted
Accounting for Goodwill
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inferred← citeshttps://doi.org/10.1007/978-981-92-0156-3_4openalex-snapshot
Empirical Issues
inferred← citeshttps://doi.org/10.1016/j.frl.2024.105784openalex-snapshot
Digital finance, life cycle, and enterprise mergers and acquisitions
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2025.100711openalex-snapshot
Financial expert CEOs: Evidence from purchase price allocation
inferred← citeshttps://doi.org/10.1016/j.irfa.2023.102511openalex-snapshot
Does goodwill pressure drive business restructuring based on subsidiary disposal?
inferred← citeshttps://doi.org/10.1016/j.jcae.2022.100316openalex-snapshot
Debt contracting and the goodwill debate
inferred← citeshttps://doi.org/10.1016/j.jcae.2026.100559openalex-snapshot
Hunting for goodwill in de-SPAC transactions
inferred← citeshttps://doi.org/10.1016/j.neulet.2023.137361openalex-snapshot
Anodal tDCS over TPJ reduces bidding in Tullock contest: Implications for social decision-making
inferred← citeshttps://doi.org/10.1080/09638180.2024.2427172openalex-snapshot
Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion
inferred← citeshttps://doi.org/10.1080/10293523.2024.2423494openalex-snapshot
Digital transformation and goodwill impairment
inferred← citeshttps://doi.org/10.1080/1540496x.2022.2035718openalex-snapshot
Is Goodwill Attritional? Survival Analysis of the M&A Goodwill of A-Share Listed Company from 2007 to 2017
inferred← citeshttps://doi.org/10.1080/1540496x.2023.2292198openalex-snapshot
Technological Diversity in M&A Network and High-Quality Development of Enterprises
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?
inferred← citeshttps://doi.org/10.1080/21697213.2023.2300289openalex-snapshot
Accounting for goodwill in China: a case study of two-step acquisitions
inferred← citeshttps://doi.org/10.1080/23311975.2025.2580684openalex-snapshot
What can we learn from mergers and acquisitions (M&A) in ASEAN? The role of family ownership and accounting conservatism
inferred← citeshttps://doi.org/10.1108/jaar-12-2022-0331openalex-snapshot
Back to goodwill amortisation: impact of the 2016 Spanish regulation on the mispricing of listed firms
inferred← citeshttps://doi.org/10.1111/1475-679x.12618openalex-snapshot
Accounting for Goodwill
inferred← citeshttps://doi.org/10.1111/jofi.70028openalex-snapshot
Competition Enforcement and Accounting for Intangible Capital
inferred← citeshttps://doi.org/10.1155/2022/8298451openalex-snapshot
Optimal Decision‐Making in Chinese Cross‐Border Mergers and Acquisitions: A Perspective of Overbidding
inferred← citeshttps://doi.org/10.1177/0148558x261434632openalex-snapshot
Auditor Expertise in Initial Goodwill Recognition and Subsequent Impairment Outcomes
inferred← citeshttps://doi.org/10.1287/mnsc.2023.01225openalex-snapshot
Measuring the Quality of Mergers and Acquisitions
inferred← citeshttps://doi.org/10.1371/journal.pone.0290442openalex-snapshot
Goodwill impairment, M&A, and industry development—Empirical evidence from listed companies in China
inferred← citeshttps://doi.org/10.1371/journal.pone.0308608openalex-snapshot
Circular causality analysis of corporate performance and accounting quality in M&As
inferred← citeshttps://doi.org/10.1590/1808-057x20221579.enopenalex-snapshot
Timeliness of goodwill impairment in Brazilian companies
inferred← citeshttps://doi.org/10.1590/1808-057x20221579.ptopenalex-snapshot
Tempestividade da perda por redução ao valor recuperável do goodwill em empresas brasileiras
inferred← citeshttps://doi.org/10.1590/1808-057x20262204.enopenalex-snapshot
Mergers and acquisitions and accounting information quality: An analysis of enforcement in G20 countries
inferred← citeshttps://doi.org/10.1590/1808-057x20262204.ptopenalex-snapshot
Fusões e aquisições e qualidade da informação contábil: análise do enforcement nos países do G20
inferred← citeshttps://doi.org/10.2139/ssrn.5222669openalex-snapshot
Social Capital and Value Creation in Mergers and Acquisitions
inferred← citeshttps://doi.org/10.2139/ssrn.5710004openalex-snapshot
Hunting for Goodwill in de-SPAC Transactions
inferred← citeshttps://doi.org/10.22495/cocv20i4art5openalex-snapshot
Goodwill reporting in corporate acquisitions: The effects of managerial discretion under the new accounting rules
inferred← citeshttps://doi.org/10.2308/horizons-2020-194openalex-snapshot
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
inferred← citeshttps://doi.org/10.2308/isys-52634openalex-snapshot
High-Quality Information Technology and Capital Investment Decisions
inferred← citeshttps://doi.org/10.2308/tar-2021-0613openalex-snapshot
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?
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The Market Disciplinary Effect of Asset Write-Off: Theory and Empirical Evidence from Goodwill Impairment
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Literature review on business combination accounting
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