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Merger Premia and National Differences in Accounting for Goodwill

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References

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91 cited

1990International Financial Analysis and Comparative Corporate Performance: The Impact of UK versus US Accounting Principles on Earnings*53 cited

1991Foreign Acquisitions in the United States and the Effect on Shareholder Wealth44 cited

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1999THE VALUE RELEVANCE AND MANAGERIAL IMPLICATIONS OF INTANGIBLES: A LITERATURE REVIEW 157 cited
1992Effects of Alternative Goodwill Treatments on Merger Premia: Further Empirical Evidence28 cited
2000Accounting for goodwill: an examination of factors influencing management preferences23 cited
1995C apital M arkets R esearch A nd T he G oodwill D ebate22 cited
1996THE PURCHASE VS. POOLING CONTROVERSY: HOW THE STOCK MARKET RESPONDS TO GOODWILL19 cited
1996International variations in the accounting and tax treatments of goodwill and the implications for research17 cited
1995G oodwill D iscontent : T he M eshing O f A ustralian A nd I nternational A ccounting P olicy17 cited
2016Accounting for business combinations and takeover premiums: Pre- and post-IFRS14 cited