Information content of equity analyst reports, Journal of Financial Economics, vol.75, issue.2, pp.245-282, 2005. ,
DOI : 10.1016/j.jfineco.2004.01.002
The Financial Statement Effects of Eliminating the Pooling???of???Interests Method of Acquisition Accounting, Accounting Horizons, vol.14, issue.1, pp.1-19, 2000. ,
DOI : 10.2308/acch.2000.14.1.1
International Financial Reporting Standards (IFRS): pros and cons for investors, Accounting and Business Research, vol.53, issue.2, pp.5-27, 2006. ,
DOI : 10.1016/S1061-9518(02)00054-X
Has the importance of intangibles really grown? And if so, why?, Accounting and Business Research, vol.320, issue.3, pp.171-190, 2008. ,
DOI : 10.1126/science.1136099
Maximizing r&d write-offs to reduce goodwill, Mergers and Acquisitions, vol.32, issue.2, pp.29-32, 1997. ,
The importance of reporting incentives: Earnings management in european private and public firms, The Accounting Review, vol.81, issue.5, pp.1-45, 2006. ,
The Cross-Section of Expected Stock Returns, The Journal of Finance, vol.4, issue.2, pp.427-465, 1992. ,
DOI : 10.1111/j.1540-6261.1992.tb04398.x
Strengthening financial markets: Do investors have the information they need? Report of an SEC-Inspired Task Force, 2001. ,
Is the selection of the amortization period for goodwill a strategic choice? Review of, Review of Quantitative Finance and Accounting, vol.20, issue.4, p.315, 2003. ,
DOI : 10.1023/A:1024043316292
The relevance of the value-relevance literature for financial accounting standard setting, Journal of Accounting & Economics, vol.31, pp.1-3, 2001. ,
Purchase, Pooling, and Equity Analysts' Valuation Judgments, The Accounting Review, vol.75, issue.3, p.257, 2000. ,
DOI : 10.2308/accr.2000.75.3.257
Business world: Mean old fasb: Forcing us to think. The Wall Street Journal 2nd, 1999. ,
THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES, Journal of Business Finance & Accounting, vol.4, issue.2, pp.513-533, 1996. ,
DOI : 10.2307/3003167
Should Intangibles Be Measured: What Are the Economic Trade-Offs?, Journal of Accounting Research, vol.42, issue.1, pp.89-120, 2004. ,
DOI : 10.1111/j.1475-679X.2004.00130.x
An analysis of value destruction in AT&T's acquisition of NCR, Journal of Financial Economics, vol.39, issue.2-3, pp.353-378, 1995. ,
DOI : 10.1016/0304-405X(95)00831-X
Implications of Accounting Research for the FASB's Initiatives on Disclosure of Information about Intangible Assets, Accounting Horizons, vol.17, issue.2, pp.175-185, 2003. ,
DOI : 10.2308/acch.2003.17.2.175
Goodwill games, Institutional Investor, vol.31, issue.3, pp.145-149, 1997. ,
Earnings, Book Values, and Dividends in Equity Valuation, Contemporary Accounting Research, vol.11, issue.2, pp.661-687, 1995. ,
DOI : 10.1111/j.1911-3846.1995.tb00461.x
The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting, Journal of Accounting and Economics, vol.45, issue.2-3, pp.253-281, 2008. ,
DOI : 10.1016/j.jacceco.2007.11.006
Evidence from goodwill non-impairments on the effects of using unverifiable estimates in financial reporting. Working Papers --Harvard Business School Division of Research, pp.1-41, 2009. ,
The Information Content of Business Combination Disclosure Level, The Accounting Review, vol.84, issue.1, pp.239-270, 2009. ,
DOI : 10.2308/accr.2009.84.1.239
Accounting for intangibles ??? a critical review of policy recommendations, Accounting and Business Research, vol.9, issue.3, pp.191-204, 2008. ,
DOI : 10.1016/0304-405X(92)90029-W
The pricing of discretionary accruals, Journal of Accounting and Economics, vol.22, issue.1-3, pp.249-281, 1996. ,
DOI : 10.1016/S0165-4101(96)00434-X
Equity valuation implications of purchase versus pooling accounting, Journal of Financial Statement Analysis, vol.2, issue.4, p.5, 1997. ,
Conservatism in Accounting Part I: Explanations and Implications, Accounting Horizons, vol.17, issue.3, pp.207-221, 2003. ,
DOI : 10.2308/acch.2003.17.3.207
Accounting Discretion and Purchase Price Allocation After Acquisitions, Journal of Accounting, Auditing & Finance, vol.51, issue.2, 2007. ,
DOI : 10.2308/accr.2005.80.3.967