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The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting

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Cited by:

  1. Kim Trottier, 2013. "The Effect of Reversibility on a Manager's Decision to Record Asset Impairments," Accounting Perspectives, John Wiley & Sons, vol. 12(1), pages 1-22, March.
  2. Choudhary, Preeti, 2011. "Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 77-94, February.
  3. Allen, Abigail & Ramanna, Karthik, 2013. "Towards an understanding of the role of standard setters in standard setting," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 66-90.
  4. Avallone, Francesco & Quagli, Alberto, 2015. "Insight into the variables used to manage the goodwill impairment test under IAS 36," Advances in accounting, Elsevier, vol. 31(1), pages 107-114.
  5. Tiziano Onesti & Mario Romano & Marco Taliento, 2015. "Acquisition-type or merger-type accounting? Further insights on transactions involving businesses governed by the same party(-ies)," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 117-137.
  6. Martin Bugeja & Stephanie Fohn & Zoltan Matolcsy & Neil Fargher, 2016. "Determinants of the levels and changes in non-executive director compensation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(3), pages 627-667, September.
  7. Roland Königsgruber, 2010. "A political economy of accounting standard setting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 277-295, November.
  8. Najeb Masoud, 2017. "The effects of mandatory IFRS adoption on financial analysts’ forecast: Evidence from Jordan," Cogent Business & Management, Taylor & Francis Journals, vol. 4(1), pages 1290331-129, January.
  9. Baboukardos, Diogenis & Rimmel, Gunnar, 2014. "Goodwill under IFRS: Relevance and disclosures in an unfavorable environment," Accounting forum, Elsevier, vol. 38(1), pages 1-17.
  10. Alain Schatt & Leonidas Doukakis & Corinne Bessieux-Ollier & Elisabeth Walliser, 2016. "Do Goodwill Impairments by European Firms Provide Useful Information to Investors?," Accounting in Europe, Taylor & Francis Journals, vol. 13(3), pages 307-327, September.
  11. Olante, Maria Elena, 2013. "Overpaid acquisitions and goodwill impairment losses — Evidence from the US," Advances in accounting, Elsevier, vol. 29(2), pages 243-254.
  12. Tadanori Yosano & Yoshinori Shimada, 2010. "Market Reactions to Accounting Policy Choices for Mergers and Acquisitions: Evidence for the Japanese Adoption of International Accounting Standards," Discussion Papers 2010-53, Kobe University, Graduate School of Business Administration.
  13. Ramanna Karthik, 2013. "The International Politics of IFRS Harmonization," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 1-46, January.
  14. Chen, Anthony & Gong, James (Jianxin) & Lu, Richard (Hung-Yuan), 2020. "The effect of principles-based standards on financial statement comparability: The case of SFAS-142," Advances in accounting, Elsevier, vol. 49(C).
  15. Comiran, Fernando & Graham, Carol M., 2016. "Comment letter activity: A response to proposed changes in lease accounting," Research in Accounting Regulation, Elsevier, vol. 28(2), pages 109-117.
  16. Joos, P.P.M., 2008. "Is IFRS bringing higher reporting quality to the table?," Other publications TiSEM f616c046-7620-4c2e-9fad-9, Tilburg University, School of Economics and Management.
  17. Jivas Chakravarthy, 2019. "Ideological diversity in standard setting," Review of Accounting Studies, Springer, vol. 24(1), pages 113-155, March.
  18. Laurence Van Lent, 2012. "Discussion of The Influence of Elections on the Accounting Choices of Governmental Entities," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 477-494, May.
  19. P. Astolfi & Luc Paugam & Olivier Ramond, 2012. "Purchase Price Allocations: Do they Matter?," Post-Print hal-00934973, HAL.
  20. Nour Malijebtou Hassine & Faouzi Jilani, 2017. "Earnings Management Behavior with Respect to Goodwill Impairment Losses under IAS 36: The French Case," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(2), pages 177-196, April.
  21. Durocher, Sylvain & Georgiou, Omiros, 2022. "Framing accounting for goodwill: Intractable controversies between users and standard setters," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
  22. Pierre Astolfi & Luc Paugam & Olivier Ramond, 2012. "Purchase Price Allocations: Do they Matter?," Post-Print halshs-00671611, HAL.
  23. Mintchik, Natalia, 2009. "The impact of SFAS No. 141 on earnings predictability of merging firms: Evidence from the initial year of implementation," Research in Accounting Regulation, Elsevier, vol. 21(2), pages 89-99.
  24. Gropp, Reint & Mosk, Thomas & Ongena, Steven & Simac, Ines & Wix, Carlo, 2024. "Supranational Rules, National Discretion: Increasing Versus Inflating Regulatory Bank Capital?," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 59(2), pages 830-862, March.
  25. Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S., 2021. "Country-specific drivers of the value relevance of goodwill impairment losses," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  26. Tahoun, Ahmed, 2014. "The role of stock ownership by US members of Congress on the market for political favors," Journal of Financial Economics, Elsevier, vol. 111(1), pages 86-110.
  27. Henry Jarva, 2009. "Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9-10), pages 1059-1086.
  28. Brandon Gipper & Brett J Lombardi & Douglas J Skinner, 2013. "The politics of accounting standard-setting: A review of empirical research," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 523-551, December.
  29. Anantharaman, Divya, 2015. "Understanding the evolution of SFAS 141 and 142: An analysis of comment letters," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 99-110.
  30. Jayne M. Godfrey & Ping‐Sheng Koh, 2009. "Goodwill impairment as a reflection of investment opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 117-140, March.
  31. Benjamin T. Albersmann & Reiner Quick, 2020. "The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 66-103, March.
  32. Nicoleta Farcane & Delia Deliu & Maria Gheorghian, 2011. "Auditing Fair Values In A Sensitive Socio-Economical Context," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-19.
  33. Thompson, Anne M., 2022. "Political connections and the SEC confidential treatment process," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  34. Daifei Yao & Majella Percy & Jenny Stewart & Fang Hu, 2018. "Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 561-597, June.
  35. Choudhary, Preeti, 2011. "Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 77-94.
  36. Francesco Baldi & Lenos Trigeorgis, 2009. "Assessing the Value of Growth Option Synergies from Business Combinations and Testing for Goodwill Impairment: A Real Options Perspective," Journal of Applied Corporate Finance, Morgan Stanley, vol. 21(4), pages 115-124, September.
  37. Kevin K. Li & Richard G. Sloan, 2017. "Has goodwill accounting gone bad?," Review of Accounting Studies, Springer, vol. 22(2), pages 964-1003, June.
  38. DeFond, Mark L., 2010. "Earnings quality research: Advances, challenges and future research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 402-409, December.
  39. Roland Königsgruber, 2013. "Expertise-based lobbying and accounting regulation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(4), pages 1009-1025, November.
  40. Raffaele Fiume & Tiziano Onesti & Mauro Romano & Marco Taliento, 2015. "Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 107-126.
  41. Giuseppe Sannino & Gianluca Ginesti & Carlo Drago, 2014. "Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 115-140.
  42. Peter M. Johnson & Thomas J. Lopez & Trevor L. Sorensen, 2021. "Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 891-915, April.
  43. Luc Paugam & Jean-François Casta, 2012. "Joint Audit, Game Theory, and Impairment-Testing Disclosures," Post-Print halshs-00671613, HAL.
  44. Liu, Xin & Yin, Chengxi & Zheng, Weinan, 2021. "The invisible burden," Journal of Financial Markets, Elsevier, vol. 52(C).
  45. Begoña Giner & Francisca Pardo, 2015. "How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?," Journal of Business Ethics, Springer, vol. 132(1), pages 21-40, November.
  46. Inès Bouden & Luc Paugam & Olivier J. Ramond, 2011. "Les déterminants de la dépréciation du goodwill : proposition d'un cadre d'analyse," Post-Print hal-00646810, HAL.
  47. Jannis Bischof & Holger Daske, 2016. "Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9," Accounting in Europe, Taylor & Francis Journals, vol. 13(2), pages 129-168, May.
  48. Ewa Wanda Maruszewska & Marzena Strojek-Filus & Jiří Pospíšil, 2019. "An Empirical Examination of Accounting Comparability: Goodwill Recognition and Disclosure in Selected Central European Countries," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(5), pages 1309-1323.
  49. Garen Markarian, 2018. "The role of Irving Fisher in the development of fair value accounting thought," Accounting History Review, Taylor & Francis Journals, vol. 28(3), pages 181-190, September.
  50. Vichitsarawong, Thanyaluk & Eng, Li Li, 2023. "Corporate governance, financial indicators and asset impairments during the COVID-19 pandemic period," Finance Research Letters, Elsevier, vol. 58(PD).
  51. Silvia Ferramosca & Giulio Greco & Marco Allegrini, 2017. "External audit and goodwill write-off," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(4), pages 907-934, December.
  52. Xu, Wei & Anandarajan, Asokan & Curatola, Anthony, 2011. "The value relevance of goodwill impairment," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 145-148.
  53. Chen, Vincent Y.S. & Keung, Edmund C. & Lin, I-Min, 2019. "Disclosure of fair value measurement in goodwill impairment test and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
  54. Huang, Qiongyu & Zhang, Ruiyao & Li, Siyao & Li, Jingjing & Yao, Qiong, 2024. "The role of financial advisorʼs industry expertise in M&A quality: Evidence from goodwill impairment," International Review of Economics & Finance, Elsevier, vol. 89(PB), pages 216-231.
  55. Araceli Amorós Martínez & José Antonio Cavero Rubio, 2018. "The Economic Effects of IFRS Goodwill Reporting," Australian Accounting Review, CPA Australia, vol. 28(3), pages 309-322, September.
  56. André, Paul & Filip, Andrei & Paugam, Luc, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," ESSEC Working Papers WP1311, ESSEC Research Center, ESSEC Business School.
  57. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 482-499.
  58. Ormazabal, Gaizka, 2018. "The Role of Stakeholders in Corporate Governance: A View from Accounting Research," CEPR Discussion Papers 12775, C.E.P.R. Discussion Papers.
  59. Wu, Kai & Lai, Seiwai, 2020. "Intangible intensity and stock price crash risk," Journal of Corporate Finance, Elsevier, vol. 64(C).
  60. Abigail Allen & Reining C. Petacchi, 2023. "Preparer Opposition and Strategic Implementation of Governmental Accounting Standards: Evidence from Public Pension Accounting Reform," Management Science, INFORMS, vol. 69(7), pages 4259-4282, July.
  61. Zhang, Xing & Li, Yiwen & Ji, Mingcan & Wang, Jiabian, 2024. "Does ESG help reduce the goodwill impairment?—From perspectives of information increment and information manipulation," Finance Research Letters, Elsevier, vol. 64(C).
  62. Qiang Cheng & Young Jun Cho & Holly Yang, 2018. "Financial reporting changes and the internal information environment: Evidence from SFAS 142," Review of Accounting Studies, Springer, vol. 23(1), pages 347-383, March.
  63. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
  64. Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J., 2010. "Implications for GAAP from an analysis of positive research in accounting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 246-286, December.
  65. Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
  66. Hyuna Park, 2019. "Intangible assets and the book‐to‐market effect," European Financial Management, European Financial Management Association, vol. 25(1), pages 207-236, January.
  67. KOCHIYAMA, Takuma & 河内山, 拓磨 & SEKI, Koreyoshi, 2017. "Discretion in the Deferred Tax Valuation Allowance and Its Impact on Firms' Dividend Payouts," Working Paper Series 209, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
  68. Roland Königsgruber & Stefan Palan, 2015. "Earnings management and participation in accounting standard-setting," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(1), pages 31-52, March.
  69. Huikku, Jari & Mouritsen, Jan & Silvola, Hanna, 2017. "Relative reliability and the recognisable firm: Calculating goodwill impairment value," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 68-83.
  70. Detzen, Dominic & Zülch, Henning, 2012. "Executive compensation and goodwill recognition under IFRS: Evidence from European mergers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 106-126.
  71. Nemit Shroff, 2017. "Corporate investment and changes in GAAP," Review of Accounting Studies, Springer, vol. 22(1), pages 1-63, March.
  72. Amer Qasim & Ayman E. Haddad & Naser M. AbuGhazaleh, 2013. "Goodwill Accounting In The United Kingdom: The Effect Of International Financial Reporting Standards," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(1), pages 63-78.
  73. Mehta, Mihir N. & Zhao, Wanli, 2020. "Politician Careers and SEC enforcement against financial misconduct," Journal of Accounting and Economics, Elsevier, vol. 69(2).
  74. Maciej Gierusz & Stanisław Hońko & Marzena Strojek-Filus & Katarzyna Świetla, 2022. "The Quality of Goodwill Disclosures and Impairment in the Financial Statements of Energy, Mining, and Fuel Sector Groups during the Pandemic Period—Evidence from Poland," Energies, MDPI, vol. 15(16), pages 1-20, August.
  75. repec:hal:journl:hal-00862683 is not listed on IDEAS
  76. Koh, Wei Chern, 2011. "What drives firms' decisions to lobby and determinants of their lobbying positions: Evidence from firms' comment letter submissions during FASB's stock option expensing proposal in 2004," The International Journal of Accounting, Elsevier, vol. 46(1), pages 1-24, March.
  77. Christine Cuny & Jungbae Kim & Mihir N. Mehta, 2020. "Politically Connected Governments," Journal of Accounting Research, Wiley Blackwell, vol. 58(4), pages 915-952, September.
  78. Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
  79. Mitica Pepi & Traian Cristin Nicolae, 2013. "Challenges Of Financial Audit - The Impact Of Introducing Unique Regulation Of Financial Markets In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1334-1344, July.
  80. Wagenhofer, Alfred, 2011. "Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 228-234.
  81. Xuan Tam & Eric Young & bo sun, 2014. "Regulatory Intensity, Crash Risk, and the Business Cycle," 2014 Meeting Papers 416, Society for Economic Dynamics.
  82. Martin Bugeja & Anna Loyeung, 2017. "Accounting for business combinations and takeover premiums: Pre- and post-IFRS," Australian Journal of Management, Australian School of Business, vol. 42(2), pages 183-204, May.
  83. Carla Carvalho & Ana Maria Rodrigues & Carlos Ferreira, 2016. "The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case," Australian Accounting Review, CPA Australia, vol. 26(1), pages 4-20, March.
  84. Dai, Lili & Ngo, Phong T. H., 2013. "Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle," MPRA Paper 43606, University Library of Munich, Germany.
  85. Jannis Bischof & Holger Daske & Christoph J. Sextroh, 2020. "Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests," Journal of Accounting Research, Wiley Blackwell, vol. 58(3), pages 589-642, June.
  86. Wen, He & Moehrle, Stephen R., 2016. "Accounting for goodwill: An academic literature review and analysis to inform the debate," Research in Accounting Regulation, Elsevier, vol. 28(1), pages 11-21.
  87. Sergey Dzuba & Denis Krylov, 2021. "Cluster Analysis of Financial Strategies of Companies," Mathematics, MDPI, vol. 9(24), pages 1-21, December.
  88. Svetlana Orlova & Li Sun, 2022. "Corporate social responsibility and unverifiable net assets ratio," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(1), pages 31-48, March.
  89. Andrei Filip & Gerald J. Lobo & Luc Paugam, 2021. "Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 36-69, January.
  90. Luc Paugam & Olivier Ramond, 2015. "Effect of Impairment-Testing Disclosures on the Cost of Equity Capital," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(5-6), pages 583-618, June.
  91. Gérald Lobo & Luc Paugam & Lana Zhang & Jean-François Casta, 2013. "Effect Of Joint Auditor Pair On Conserv A Tism: Evidence From Impairment Tests," Post-Print hal-00993007, HAL.
  92. Masulis, Ronald W. & Reza, Syed Walid & Guo, Rong, 2023. "The sources of value creation in acquisitions of intangible assets," Journal of Banking & Finance, Elsevier, vol. 154(C).
  93. Fried, Abraham N., 2012. "Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158," Research in Accounting Regulation, Elsevier, vol. 24(1), pages 25-32.
  94. Luc Paugam & Pierre Astolfi & Olivier Ramond, 2015. "Accounting for business combinations: Do purchase price allocations matter?," Post-Print hal-01277376, HAL.
  95. Bertomeu, Jeremy & Magee, Robert P., 2011. "From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 209-227.
  96. Setia-Atmaja, Lukas & Haman, Janto & Tanewski, George, 2011. "The role of board independence in mitigating agency problem II in Australian family firms," The British Accounting Review, Elsevier, vol. 43(3), pages 230-246.
  97. Yosr Hrichi & Feten Arfaoui, 2023. "Research and development capitalization, fair value, and earnings management: A study of French listed companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 569-586, September.
  98. Paul André & Andrei Filip & Luc Paugam, 2015. "The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 482-514, April.
  99. Paul M. Healy, 2016. "Reflections on M&A accounting from AOL’s acquisition of Time Warner," Accounting and Business Research, Taylor & Francis Journals, vol. 46(5), pages 528-541, August.
  100. Shepardson, Marcy L., 2019. "Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 56-74.
  101. Ma, Qianqun & Zhou, Jianan & Wang, Qi & Wang, Kongwen, 2024. "The impact of key audit matters on goodwill accounting and investment behavior: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 93(C).
  102. Correia, Maria M., 2014. "Political connections and SEC enforcement," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 241-262.
  103. Ying Zhou, 2022. "Proprietary Costs and Corporate Lobbying Against Changes in Mandatory Disclosure," Management Science, INFORMS, vol. 68(11), pages 8483-8505, November.
  104. Wolfgang Ballwieser, 2020. "International Valuation Standards (IVS) – Bedarf, Reichweite, Würdigung, diskutiert anhand der Bewertung von Unternehmen und Goodwill [International Valuation Standards (IVS)—Demand, Range, Critica," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 71-94, March.
  105. Jiang, John (Xuefeng) & Wang, Isabel Yanyan & Wangerin, Daniel D., 2018. "How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 30-46.
  106. Henry Jarva, 2009. "Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1059-1086, November.
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