Evidence on the decision usefulness of fair values in business combinations
| Year of publication: |
2025
|
|---|---|
| Authors: | Blann, James J. ; Campbell, John L. ; Shipman, Jonathan E. ; Wiebe, Zac |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 42.2025, 2, p. 922-952
|
| Subject: | business combinations | cash flows | fair value | intangible assets | mergers and acquisitions | SFAS 141 | Übernahme | Takeover | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Immaterielle Werte | Intangible assets | Fusion | Merger | Bilanzierungsgrundsätze | Accounting standards | Cash Flow | Cash flow | Unternehmensbewertung | Firm valuation | Bilanzielle Bewertung | Accounting valuation |
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