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

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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
Related URLs:	http://onlinelibrary.wiley.com/doi/10.11... https://www.cfainstitute.org/en/research...
Depositing User:	Pure Connector
Date Deposited:	08 Mar 2017 01:44
Last Modified:	25 Aug 2021 23:35
URI:	https://ueaeprints.uea.ac.uk/id/eprint/62898
DOI:

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