Fair value of earnouts : valuation uncertainty or managerial opportunism?
Andrew Ferguson, Cecilia Wei Hu, Peter Lam
| Year of publication: |
2024
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|---|---|
| Authors: | Ferguson, Andrew ; Hu, Wei ; Lam, Peter |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 99.2024, 3, p. 141-167
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| Subject: | acquisitions | contingent consideration | earnouts | fair value accounting | financial liability | IFRS 3 | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Unternehmensbewertung | Firm valuation | Übernahme | Takeover | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2021-0613 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014536453