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Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments

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2013Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation331 cited

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2017Has goodwill accounting gone bad?269 cited

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2010Implications for GAAP from an analysis of positive research in accounting242 cited

2009The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions218 cited

2010CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation180 cited

2018Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors178 cited

2014The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe169 cited

2011The Information Content of Goodwill Impairments and SFAS 142169 cited

2013Non-discretionary conservatism: Evidence and implications153 cited

2011Accounting Discretion in Goodwill Impairments: UK Evidence152 cited