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Keywords: SFAS No. 142
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Journal Articles
The Accounting Review (2021) 96 (2): 55–79.
Published: 01 March 2021
...Eli Bartov; C. S. Agnes Cheng; Hong Wu ABSTRACT Does accounting regime play a role in the well-documented phenomenon of overbidding in M&As? The 2001 regulatory change from a goodwill amortization to a non-amortization regime (SFAS 142) affords us a quasi-experimental setting for testing...
Includes: Supplementary data