The Impact of IFRS Goodwill Reporting on Financial Analysts' Equity Valuation Judgements: Some Experimental Evidence (Digest Summary):N. Hellman, P. Andersson & E. Fröberg, Accounting & Finance, Vol. 56, No. 1 (March 2016), 113-157

Jackson, Antony (2016) The Impact of IFRS Goodwill Reporting on Financial Analysts' Equity Valuation Judgements: Some Experimental Evidence (Digest Summary):N. Hellman, P. Andersson & E. Fröberg, Accounting & Finance, Vol. 56, No. 1 (March 2016), 113-157. In: UNSPECIFIED CFA Institute.

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Abstract

Under time pressure, experimental subjects attached a higher valuation to acquiring firms when the takeover premium was allocated to goodwill than when it was allocated to amortizable and identifiable intangible assets.

Item Type: Book Section
Additional Information: CFA Digest Summary of 'The Impact of IFRS Goodwill Reporting on Financial Analysts' Equity Valuation Judgements: Some Experimental Evidence'; N. Hellman, P. Andersson & E. Fröberg, Accounting & Finance, Vol. 56, No. 1 (March 2016), 113-157
Faculty \ School: Faculty of Social Sciences > School of Economics
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Depositing User: Pure Connector
Date Deposited: 08 Mar 2017 01:44
Last Modified: 27 Feb 2019 01:02
URI: https://ueaeprints.uea.ac.uk/id/eprint/62898
DOI:

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