Nijeholt, M.P. Lycklama à; Grift, Y.K.; Blommaert, J.M.J. - School of Economics, Universiteit Utrecht - 2012
This study examines whether the introduction of SFAS 141 “Business Combinations†(2001) and SFAS 142 “Goodwill and other Intangible Assets†(2001) has led to more precise information about accounting goodwill in the financial statements of acquirers. Acquisitions in the...