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

Journal of Accounting Research

Volumn 44, Issue 2, 2006, Pages 257-288

  Beatty, Anne ^a   Weber, Joseph ^b  

^a OHIO STATE UNIVERSITY   (United States)

^b MASSACHUSETTS INSTITUTE OF TECHNOLOGY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33745323217     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2006.00200.x     Document Type: Article

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