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Do Firms Purchase the Pooling Method? · Study

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ArticleDo Firms Purchase the Pooling Method?

Benjamin C. Ayers2002

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Articlegreen2002

Do Firms Purchase the Pooling Method?

Benjamin C. Ayers · Craig E. Lefanowicz · John R. C. Robinson

91 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

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References

1978Specification Tests in Econometrics 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 1983Limited-dependent and qualitative variables in econometrics 1996Agency costs of free cash flow, corporate finance, and takeovers 1983The market for corporate control 1978Towards a Positive Theory of the Determination of Accounting Standards.1988Synergistic gains from corporate acquisitions and their division between the stockholders of target and acquiring firms 1998Glamour, value and the post-acquisition performance of acquiring firms

Cited by

2007GAAP goodwill and debt contracting efficiency: evidence from net-worth covenants 2014Goodwill Impairment Losses and CEO Compensation 2004The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure 2011The adverse selection effect of corporate cash reserve: Evidence from acquisitions solely financed by stock 2013Do cash stockpiles fuel cash acquisitions?2016

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Year2002

Typearticle

Published2002-03-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations91

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1017941313169

openalex_workW1492934858

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Accounting for goodwill: An academic literature review and analysis to inform the debate

2020Resolving Information Asymmetry Through Contractual Risk Sharing: The Case of Private Firm Acquisitions

2010The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management