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Managerial Choices in the Valuation of Acquired Goodwill in the UK
7 references·4 citing·37 second hop
Managerial Choices in the Valuation of Acquired Goodwill in the UK (1991)Managerial Choices in the Valuation of Ac…The Theory of Capital Structure (1991)The Theory of Capital Structu…Capital Structure and the Informational Role of Debt (1990)Capital Structure and the Inf…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryCorporate Financial Reporting: A Methodological Review of Empirical Research (1982)Corporate Financial Reporting…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…What drives the allocation of the purchase price to goodwill? (2015)What drives the allocation of…Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice (2011)Country Effects and Sector Ef…The Investment Opportunity Set and Acquired Goodwill (2001)The Investment Opportunity Se…Accounting for goodwill: an examination of factors influencing management preferences (2000)Accounting for goodwill: an e…Determinants of corporate borrowing (1977)Effects of Corporate Ownership Structure on Earnings Conservatism (2010)Anomalies in Net Present Value, Returns and Polynomials, and Regret Theory in Decision-Making (2016)On financial contracting (1979)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Governance and Merger Accounting: Evidence from Stock Price Reactions to Purchase versus Pooling (2008)The Australian Market Perception Of Goodwill And Identifiable Intangibles (2011)The market for corporate control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Hubris Hypothesis of Corporate Takeovers (1986)Determinants of initial goodwill overstatement in affiliated and non‐affiliated mergers (2020)The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies (2022)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Firms, Contracts, and Financial Structure (1995)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)The Structure of Scientific Revolutions (1963)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Income Smoothing and Incentives: Empirical Tests Using Accounting Changes. (1987)Voluntary formation of corporate audit committees among NASDAQ firms (1989)VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES (1993)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)Towards a Positive Theory of the Determination of Accounting Standards. (1978)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)How Costly is Financial (Not Economic) Distress? Evidence from Highly Leveraged Transactions that Became Distressed (1997)Managerial Entrenchment and Capital Structure Decisions (1997)Agency, Information and Corporate Investment (2001)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1991The Theory of Capital Structure4,371 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1990Capital Structure and the Informational Role of Debt1,378 cited
  • 1982Corporate Financial Reporting: A Methodological Review of Empirical Research365 cited

Cited by

  • 2015What drives the allocation of the purchase price to goodwill?30 cited
  • 2001The Investment Opportunity Set and Acquired Goodwill26 cited
  • 2000Accounting for goodwill: an examination of factors influencing management preferences23 cited
  • 2011Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice23 cited

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