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Keywords: IFRS 3
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Journal Articles
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (3): 141–167.
Published: 01 May 2024
...Andrew Ferguson; Cecilia Wei Hu; Peter Lam ABSTRACT 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 acquisitions completed by Australian firms, we find that a significant...
