Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?
Peter M. Johnson, Thomas J. Lopez, Trevor L. Sorensen
| Year of publication: |
2021
|
|---|---|
| Authors: | Johnson, Peter M. ; Lopez, Thomas J. ; Sorensen, Trevor L. |
| Subject: | Goodwill | Intangible assets | SFAS 141 | SFAS 142 | Market efficiency | Immaterielle Werte | Geschäftswert | Bilanzierungsgrundsätze | Accounting standards | IFRS | Effizienzmarkthypothese | Efficient market hypothesis | Bilanzielle Bewertung | Accounting valuation | Immaterielle Güter | Intangible goods | Fair-Value-Bilanzierung | Fair value accounting |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11156-020-00912-x [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012498597