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Normal turbulence or perfect storm? : disparity in fair value estimates

Lilien, Steven B.; Sarath, Bharat; Schrader, Richard - In: Journal of accounting, auditing & finance 28 (2013) 2, pp. 192-211

Persistent link: https://www.econbiz.de/10009769248

Countering opportunism in structuring and valuing transactions : the case of securitization

Bryan, Stephen; Lilien, Steven B.; Sarath, Bharat - In: Journal of accounting, auditing & finance 25 (2010) 2, pp. 289-321

Persistent link: https://www.econbiz.de/10003991437

Evolving standards of fair value and acquisition accounting

Bryan, Stephen; Lilien, Steven B.; Sarath, Bharat; Yan, Yan - In: Information for efficient decision making : big data, …, (pp. 525-543). 2021

Persistent link: https://www.econbiz.de/10012521409

Intended or Unintended Consequences of Business Acquisitions : The Case of Financial Services Institutions

Lilien, Steven B. - 2018

ASC 805 gives the management of an acquiring firm flexibility in valuation and the possibility of recognizing day one bargain purchase gains (BPG). BPG acquisitions occurred frequently in the financial services industry during the crisis of 2008 and some of these acquisitions were assisted by...

Persistent link: https://www.econbiz.de/10012933700

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