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Fair Value Accounting, Earnings Management, and the Case of Bargain Purchase Gain
Lilien, Steven B. - 2018
The new accounting standard (FASB ASC 805) requires acquiring firms to estimate the fair value of net assets acquired and recognize the excess amount over purchase price as a bargain purchase gain, a component of current earnings. The flexibility in fair value measurement provides acquiring...
Persistent link: https://www.econbiz.de/10012920792
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Corporate governance and earnings management in the pre- and post- Sarbanes-Oxley Act Regimes : evidence from implicated option backdating firms
Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah; … - In: Journal of accounting, auditing & finance 26 (2011) 2, pp. 279-315
Persistent link: https://www.econbiz.de/10009012101
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The impact of internal control weaknesses on pension assumptions manipulation
Hwang, Seokyoun; Sarath, Bharat - In: International journal of accounting, auditing and … 16 (2020) 2/3, pp. 271-305
Persistent link: https://www.econbiz.de/10012504821