Economic determinants and information environment effects of earnouts : new insights from SFAS 141(R)
Year of publication: |
2014
|
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Authors: | Cadman, Brian ; Carrizosa, Richard ; Faurel, Lucile |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 52.2014, 1, p. 37-74
|
Subject: | Übernahme | Takeover | Fair-Value-Bilanzierung | Fair value accounting | Informationswert | Information value | Rückstellung | Accrual | Bilanzierungsgrundsätze | Accounting standards | USA | United States | 2009-2011 |
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