Discussion of accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments

Journal of Accounting Research

Volumn 44, Issue 2, 2006, Pages 289-296

  Bens, Daniel A ^a  

^a UNIVERSITY OF ARIZONA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33745309896     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2006.00201.x     Document Type: Article

References (7)

1. BEATTY, A., AND J. WEBER. "Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments." Journal of Accounting Research 44 (2006), this issue.
2. BENS, D., AND W. HELTZER. "The Information Content and Timeliness of Fair Value Accounting: Goodwill Write-offs Before, During and After Implementation of SFAS 142." Working paper, University of Chicago, 2005.
3. BENS, D.; V. NAGAR; D. SKINNER; AND M. WONG. "Employee Stock Options, EPS Dilution, and Stock Repurchases." Journal of Accounting and Economics 36 (2003): 51-90.
4. st Century." Journal of Financial Economics 77 (2005): 483-527.
5. FAMA, E., AND K. FRENCH. "Disappearing Dividends: Changing Firm Characteristics or Lower Propensity to Pay." Journal of Financial Economics 60 (2001): 3-43.
6. FIELDS, T.; T. LYS; AND L. VINCENT. "Empirical Research on Accounting Choice." Journal of Accounting & Economics 31 (2001): 255-307.
7. WATTS, R. "Conservatism in Accounting Part I: Explanations and Implications." Accounting Horizons 17 (2003): 207-21.