Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?
A Ferguson, CW Hu, P Lam - The Accounting Review, 2024 - publications.aaahq.org
This study investigates the economic consequences of the IFRS 3 (2008) requirement for fair
valuing earnouts. Using a hand-collected sample of earnout fair value estimates in …
valuing earnouts. Using a hand-collected sample of earnout fair value estimates in …
Are Financial Statements More Comparable When GAAP Restricts Managers' Discretion?
S Young - Management Science, 2024 - pubsonline.informs.org
I examine whether financial statements are more comparable when accounting standards
restrict managers' discretion. My evidence suggests that restricting managers' discretion is …
restrict managers' discretion. My evidence suggests that restricting managers' discretion is …
How Does Fair Value Accounting Affect Risk Management for Directors and Officers?
CC Chang, YH Lin, H Pan - Available at SSRN 4983338, 2024 - papers.ssrn.com
This study investigates the relationship between fair value accounting and the perceived
litigation risk of directors and officers, particularly focusing on their demand for directors' and …
litigation risk of directors and officers, particularly focusing on their demand for directors' and …