Information content of accounting goodwill numbers

Journal of Accounting and Public Policy

Volumn 21, Issue 3, 2002, Pages 173-191

  Hirschey, Mark ^a   Richardson, Vernon J ^a  

^a UNIVERSITY OF KANSAS   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0036397461     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0278-4254(02)00048-0     Document Type: Article

References (15)

1. American Institute of Certified Public Accountants, 1970. Accounting Principles Board (APB) Opinion no. 16, Business Combinations.
2. American Institute of Certified Public Accountants, 1970. Accounting Principles Board (APB) Opinion no. 17, Intangible Assets.
3. Beatty, A., Chamberlain, S., Magliolo, J., 1996. An empirical analysis of the economic implications of fair value accounting for investment securities. Journal of Accounting and Economics 22 (1-3), 43-77.
4. Bartov, E., Lindahl, F.W., Ricks, W.E., 1998. Stock price behavior around announcements of write-offs. Review of Accounting Studies 3 (4), 327-346.
5. Chauvin, K.W., Hirschey, M., 1994. Goodwill, profitability, and market value of the firm. Journal of Accounting and Public Policy 13 (2), 159-180.
6. Docking, D.S., Hirschey, M., Jones, E., 1997. Information and contagion effects of bank loan-loss reserve announcements. Journal of Financial Economics 43 (2), 219-239.
7. Financial Accounting Standards Board (FASB), June 2001. Statement no. 141, Business Combinations. Financial Accounting Foundation.
8. Financial Accounting Standards Board (FASB), June 2001. Statement no. 142, Goodwill and Other Intangible Assets. Financial Accounting Foundation.
9. Francis, J., Hanna, J.D., Vincent, L., 1996. Causes and effects of discretionary asset write-offs. Journal of Accounting Research 34 (Supplement), 117-134.
10. Haw, I., Pastena, V.S., Lilien, S.B., 1990. Market manifestation of nonpublic information prior to mergers: the effect of capital structure. Accounting Review 65 (2), 432-451.
11. Henning, S.L., Lewis, B.L., Shaw, W.S., 2000. Valuation of the components of purchased goodwill. Journal of Accounting Research 38 (2), 375-386.
12. Hirschey, M., Weygandt, J.J., 1985. Amortization policy for advertising and research and development. Journal of Accounting Research 23 (2), 326-335.
13. McCarthy, M.G., Schneider, D.K., 1995. Market perception of goodwill: some empirical evidence. Accounting and Business Research 26 (1), 69-81.
14. Patell, J.M., 1976. Corporate forecasts of earnings per share and stock price behavior: empirical tests. Journal of Accounting Research 14 (2), 246-274.
15. Reither, C.L., 1998. What are the best and worst accounting standards? Accounting Horizons 12 (3), 283-292.